Form Tc-41 - Fiduciary Income Tax - 2012 (Page 9 of 31) in pdf

2012 Utah Fiduciary Income Tax

Page 7

30. Utah Use Tax

Use Tax Rate Chart (Effective Dec. 31, 2012)

You must pay use tax on all taxable items bought for

.0595

Beaver County

.0595

Morgan County

storage, use or consumption in Utah during the ﬁ ling

.0695

Beaver City

.0595

Piute County

.0595

Rich County

.0595

Box Elder County

year, if sales and use tax was not paid to the seller at

.0650

Brigham City, Perry,

.0755

Garden City

the time of purchase. This includes Internet or catalog

Willard

.0685

Salt Lake County

.0695

Snowville

.0705

South Salt Lake

purchases. If you ﬁ le a Utah sales tax return, include the

.0630

Cache County

.0835

Alta

use tax on that form. If you do not ﬁ le a Utah sales tax

.0595

San Juan County

.0655

Cache Valley Transit,

return, report the use tax on line 30 of TC-41.

Hyde Park, Lewiston,

.0635

Blanding, Monticello

Millville

.0595

Sanpete County

You may take a credit for sales or use tax paid to another

.0660

Hyrum, Logan, Nibley,

.0625

Ephraim, Fairview,

N. Logan, Providence,

Gunnison, Mt. Pleasant

state (but not a foreign country). If the other state’s tax

.0595

Sevier County

Richmond, River

rate is lower than Utah’s, you must pay the difference. If

Heights, Smithﬁ eld

.0605

Aurora, Redmond

the other state’s tax rate is more than Utah’s, no credit

.0595

Carbon County

.0635

Richﬁ eld, Salina

.0625

Wellington

.0605

Summit County

or refund is given. If sales tax was paid to more than one

.0635

Price

.0635

Snyderville Basin Transit

state, complete the worksheet (below) for each state. Add

.0745

Park City

.0695

Daggett County

.0650

Davis County

.0595

Tooele County

lines 8 on all worksheets and enter the total on line 30.

.0660

Bountiful, Centerville,

.0625

Erda, Grantsville,

N. Salt Lake, W. Boun-

Lakepoint, Lincoln,

Sales and use tax rates vary throughout Utah. Use

Stansbury Park

tiful, Woods Cross

the chart on this page to get the rate for the location

.0595

Duchesne County

.0635

Tooele City

where the merchandise was delivered, stored, used or

.0605

Duchesne City

.0605

Uintah County

.0635

Roosevelt

.0635

Naples, Vernal

consumed. Use the county rate if the city is not listed.

.0595

Emery County

.0675

Utah County

.0685

Cedar Hills, Orem

.0775

Green River

Grocery food bought through the Internet or catalog

.0695

Garﬁ eld County

.0595

Wasatch County

is taxed at 3%. The grocery food must be sold for in-

.0795

Boulder, Panguitch,

.0625

Heber

gestion or chewing by humans and consumed for the

Tropic

.0705

Independence

.0805

Bryce Canyon

.0735

Midway, Park City East

substance’s taste or nutritional value. The reduced rate

.0595

Washington County

.0595

Grand County

does not apply to alcoholic beverages or tobacco. See

.0785

Moab

.0625

Hurricane, Ivins, La

.0595

Iron County

Verkin, St. George,

Tax Commission Publication 25 at tax.utah.gov/forms

.0605

Cedar City

Santa Clara,

for more information.

.0785

Brian Head

Washington City

.0755

Springdale

.0595

Juab County

Worksheet for Computing Utah Use Tax on Line 30

.0620

Santaquin South

.0595

Wayne County

.0625

Nephi

.0685

Weber County

1. Amount of purchases (except

.0695

Kane County

.0705

Falcon Hill Riverdale,

grocery food) subject to use tax

$ __________

Riverdale

.0795

Kanab, Orderville

.0595

Millard County

2. Use tax rate (decimal from chart)

x . _ _ _ _

3. Multiply line 1 by line 2

$ __________

33. Credit for Utah Fiduciary Tax Pre-

4. Amount of grocery food purchases

paid

subject to use tax

$ __________

Prepayments include payments made with form TC-548,

5. Multiply line 4 by 3% (.03)

$ __________

Fiduciary Income Tax Prepayment Coupon, and any

6. Add line 3 and line 5

$ __________

amount of the previous year’s refund applied to your

7. Credit for sales tax paid to another

current tax liability.

state on use tax purchases

$ __________

8. Use tax due (subtract line 7 from line 6)

34. Amended Return Only -

If less than zero, enter “0”

$ __________

Previous Payments

Use this line only for an amended return. Enter the total

31. Total Tax, Additions and Use Tax

tax paid with the original return plus any later tax pay-

Add lines 28, 29 and 30.

ments for the tax year being amended. Do not include

32. Utah Income Tax Withheld

on this line any penalty, interest or fees paid on the

previous return.

You MUST enter your UTAH TAX WITHHELD on this line.

Complete TC-41W, Part 1 listing each W-2 and 1099 with

35. Refundable Credits

Utah withholding tax. The total Utah withholding tax on

The following refundable credits are entered on TC-41A,

the TC-41W, Part 1 must equal the amount entered on

Part 5. Enter the sum of all refundable credits on line

line 32. If you have more than four withholding forms,

35 of TC-41.

use additional TC-41Ws. See detailed instructions and

• Renewable Commercial Energy Systems Tax

examples on page 25.

Credit

• Targeted Business Tax Credit

Keep withholding forms with your records. Do not

• Pass-through Entity Withholding Tax Credit

attach them to your Utah return. Processing may

• Mineral Production Withholding Tax Credit

be delayed or the withholding tax credit disallowed

• Agricultural Off-highway Gas/Undyed Diesel Credit

if you do not complete the TC-41W, Part 1 with all

• Farm Operation Hand Tools Credit

required information.

See instructions for TC-41A, Part 5, and an explanation

of each refundable credit beginning on page 16 of these

instructions.

Form Tc-41 - Fiduciary Income Tax - 2012 Page 9

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