Form Tc-65 - Utah Partnership / Limited Liability Partnership / Limited Liability Company Return Instructions - 2011 Page 13
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25Property owned by the taxpayer is valued at its original
Taxpayers that perform a service both in and outside
cost. Property rented by the taxpayer is valued at eight
Utah must include service income on line 5g in column
times the net annual rental rate. Net annual rental rate
A (Inside Utah) if the purchaser of the service receives
is the annual rental rate paid by the taxpayer less the
a greater benefi t of the service in Utah than in any
annual rate received by the taxpayer from sub-rentals.
other state. The former “cost of performance” method
no longer applies. (See UC §59-7-319(3)(a).)
The average value of property must be determined by
averaging the cost values at the beginning and end of
Sales of tangible personal property are in Utah if the
the tax period. However, monthly values may be used
property is delivered or shipped to a purchaser within
or required if monthly averaging more clearly refl ects
Utah regardless of the F.O.B. point or other conditions
the average value of the taxpayer’s property.
of the sale, or if the property is shipped from an offi ce,
store, warehouse, factory or other place of storage in
A supporting schedule should be attached whenever
Utah and:
monthly averaging is used.
1. the purchaser is the United States Government, or
Enter totals of lines 1a through 1e in their respective
columns on line 1f.
2. the taxpayer is not taxable in the state of the pur-
chaser.
Line 2 – Property Factor Calculation
Overall sales, including Utah, are listed in column B.
Determine the property factor (decimal) by dividing line
1f column A by line 1f column B.
Enter totals of lines 5a through 5g in their respective
columns on line 5h.
Line 3 – Payroll Factor
Wages, salaries, commissions and other includable
Line 6 – Sales Factor Calculation
compensation paid to employees for personal services
Determine the sales factor (decimal) by dividing line
must be included in the Utah factor to the extent the
5h column A by line 5h column B.
services, for which the compensation was paid, were
rendered in Utah.
NAICS Code for Taxpayer
Compensation is paid in Utah if:
Line 7 – NAICS Code
1. the individual’s service is performed entirely within
Enter the six-digit NAICS code for this taxpayer. This
Utah;
is a mandatory fi eld and must be completed.
2. the individual’s service is performed both within and
outside Utah, but the service performed outside
Equally-Weighted Three
Utah is incidental to the individual’s service within
Factor Formula Election
Utah; or
3. some of the service is performed in Utah and:
If you are not a sales factor weighted taxpayer and are
not electing the double-weighted sales factor (see lines
a. the base of operations or, if there is no base of
10 through 13 below), complete lines 8 and 9. If you
operations the place where the service is directed
are a sales factor weighted taxpayer or are electing the
or controlled, is within Utah, or
double-weighted sales factor, leave lines 8 and 9 blank.
b. the base of operations, or the place where the
Line 8 – Total Factors
service is directed or controlled is not in any state
Enter the sum of the factors from lines 2, 4 and 6.
where some part of the service is performed, but
the individual’s residence is in Utah.
Line 9 – Apportionment Fraction
Amounts reportable for employment security purposes
Calculate the apportionment fraction to six decimals by
may ordinarily be used to determine the wage factor.
dividing line 8 by the number of factors used (typically
3 – property, payroll and sales).
Overall wages, including Utah, are listed in column B.
• If one or more of the factors are not present (i.e.,
Line 4 – Payroll Factor Calculation
there is a zero in the denominator on lines 1f, 3a
Determine the payroll factor (decimal) by dividing line
or 5h in column B), divide by the number of factors
3a column A by line 3a column B.
present.
Lines 5a - 5h –
Sales Factor
• If the numerator is zero, but a denominator is present,
include that factor in the number of factors present.
The sales factor is the fraction the sales/receipts within
Utah for the taxable year bear to the overall sales/
Enter the apportionment fraction (decimal) here and on
receipts for the taxable year. Gross receipts from the
Schedule A, line 14, if not electing the double-weighted
performance of services in Utah are assigned to the
sales factor below.
Utah sales numerator if the purchaser of the service
receives a greater benefi t of the service in Utah than
in any other state.
Page 11
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