2004 Form Tc-20 Utah Corporation Franchise Or Income Tax Return And Instructions (Page 7 of 19) in pdf

Line 10 – Total Penalties and Interest

Use Tax Rate Chart

(Effective Dec. 31, 2004)

Enter any applicable penalty and interest amounts

.0600

Beaver County

.0810

Alta

on the appropriate lines. Enter the total amount in

.0700

Beaver City

.0600

San Juan County

box 10. The Tax Commission will calculate the

.0600

Box Elder County

.0650

Monticello

penalty for underpayment of required prepayments.

.0625

Brigham City, Perry,

.0600

Sanpete County

For help calculating penalties and interest, contact

Willard

.0625

Ephraim, Gunnison

.0700

Snowville

.0600

Sevier County

the Tax Commission at (801) 297-7790 or 1-800-

.0610

Cache County

.0625

Richfield, Salina

662-4335, ext. 7790.

.0635

Cache Valley Transit,

.0610

Summit County

Hyde Park, Hyrum,

.0735

Park City

Line 11 – Utah Use Tax

Logan, Millville, Nibley,

.0635

Snyderville Basin Transit

N.Logan, Providence,

.0600

Tooele County

Use tax is required on all taxable items purchased

Richmond, River

.0625

Erda, Grantsville,

for storage, use or consumption in Utah, if Utah

Heights, Smithfield

Lakepoint, Lincoln,

sales and use tax was not paid at the time of

.0600

Carbon County

Stansbury Park,

purchase.

.0625

Price, Wellington

Tooele City

.0600

Daggett County

.0650

Uintah County

Purchases include amounts paid or charged for

.0650

Davis County

.0675

Vernal

purchases made on the Internet or through catalogs.

.0600

Duchesne County

.0600

Utah County

.0625

Roosevelt

.0625

Alpine, American

Credit is allowed for sales or use tax paid to another

.0575

Emery County

Fork, Cedar Hills,

state, but not to a foreign country. If the sales tax

.0750

Green River

Highland, Lehi, Lindon,

rate in the other state is lower than Utah’s sales tax

.0700

Garfield County

Mapleton, Orem,

.0800

Boulder, Panguitch,

Payson, Pleasant

rate, the consumer is required to pay the difference.

Tropic

Grove, Provo, Provo

If the sales tax rate in the other state is greater than

.0600

Grand County

Canyon, Salem,

Utah’s sales tax rate, no sales or use tax credit or

.0775

Moab

Spanish Fork,

refund applies.

.0600

Iron County

Springville

.0775

Brian Head

.0600

Wasatch County

Enter use tax of $400 or less. If the amount exceeds

.0600

Juab County

.0625

Heber

$400, the purchaser is required to obtain a sales

.0625

Nephi

.0725

Park City East

.0675

Kane County

.0600

Washington County

and use tax license and to pay the use tax on a Utah

.0775

Kanab, Orderville

.0625

Hurricane, Ivins, La

Sales and Use Tax Return.

.0575

Millard County

Verkin, St. George,

.0600

Morgan County

Santa Clara,

Sales and use tax rates vary throughout Utah. Use

.0600

Piute County

Washington City

the following “Use Tax Rate Chart” on this page to

.0600

Rich County

.0750

Springdale

find the tax rate for the Utah location where the

.0700

Garden City

.0600

Wayne County

.0660

Salt Lake County

.0650

Weber County

merchandise was delivered, stored, used or

consumed. If the city is not listed, use the county tax

rate. Complete the worksheet on this page to

determine the amount of use tax due. Credit for

Worksheet for Computing Utah Use Tax

sales taxes paid to another state cannot exceed the

(Retain this worksheet for your records.)

Utah tax otherwise due on those items. If sales

1. Total amount of purchases subject to use tax ......

$___________

taxes were paid to more than one state, complete a

worksheet for each state. Enter the sum of the use

2. Use tax rate (decimal from chart) ................................

_________

tax from each worksheet.

3. Use tax (multiply line 1 by line 2) ..........................

$___________

Line 12 – Total Refund

Subtract lines 10 and 11 from line 8.

4. Credit for sales tax paid to another state ..............

$___________

Line 13 – Total Tax Due

5. Use tax due (line 3 less line 4)

Enter ZERO if less than zero ................................

$___________

Add lines 9, 10 and 11. Make check payable to Utah

State Tax Commission. Do not mail cash. The Tax

Commission assumes no liability for the loss of

cash sent through the mail.

If the box is checked, the corporation is authorizing the

Tax Commission to call the paid preparer to answer any

questions that may arise during the processing of the

Signature and Date Lines

return. The paid preparer is also authorized to:

Sign and date the return. Refunds will not be

• Give the Tax Commission any information that is

granted on returns without signatures and dates.

missing from the return,

• Call the Tax Commission for information about the

Paid Preparer Authorization

processing of the return or the status of any refund

If the corporation wants to allow the Tax Commission to

or payment(s), and

discuss their 2004 return with the paid preparer who

• Respond to certain Tax Commission notices about

signed it, check the box on the right side of the signature

math errors, offsets, and return preparation.

area of the return. This authorization applies only to the

individual whose signature appears in the “Paid Preparer

The corporation is not authorizing the preparer to

Section” of the return. It does not apply to the firm, if any,

receive any refund check, bind the entity to anything

shown in that section.

(including any additional tax liability), or otherwise rep-

Page 6

2004 Form Tc-20 Utah Corporation Franchise Or Income Tax Return And Instructions Page 7

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