Free Utah Lubricating Oil Fee Payment Coupons, TC-535 - Utah

TC-535_1.ai

Rev. 3/05

Utah State Tax Commission

TC-535 Lubricating Oil Fee Payment Coupons
Please verify coupon due-date before mailing. Coupons are preprinted with company name and tax period, and are not transferable to other accounts.

Lubricating Oil Fee Return Instructions
If you are a wholesaler or retailer making the first sale of packaged lubricating oil in Utah, you must file this return. A return must be filed for every period even if no activity occurred. If business was discontinued or a new business started, or if there has been a change of ownership, attach a statement of explanation. Line 1 Line 2 Enter the number of quarts sold. Multiply line 1, column A by line 1, column B and enter the result on line 1, column C. Enter the number of gallons sold. This line is for full gallons only; include quantities less than full gallons on line 1. Multiply line 2, column A by line 2, column B and enter the result on line 2, column C. Enter the total of previously paid fees on oil shipped outside of Utah during this period. Calculate the subtotal; line 1, column C plus line 2, column C less line 3, column C. Calculate the total fee due and payable by multiplying line 4, column C by .98. The business retains the remaining 2 percent.

TC-535_2.ai

Rev. 3/05

Line 3 Line 4 Line 5

The lubricating oil fee does not apply to: · oil shipped outside of Utah, · oil purchased in five-gallon or smaller containers and used solely in underground mining operations; or · oil purchased in bulk containers of 55 gallons or more including oil in tanker trucks. The fee is in addition to sales and use tax. The fee is required for all sales including sales exempt from sales tax, such as sales to state or local governments and religious or charitable institutions. Businesses selling lubricating oil subject to the fee should complete and file the return by the last day of the month following the calendar quarter in which the sale occurs. Filing dates, penalty and interest and other administrative provisions are the same as for sales tax returns. Pursuant to Utah law, sellers may retain 2 percent of the fees collected for the costs of collecting the fee. If you have questions or concerns regarding the lubricating oil fee return, please call (801) 297-2200 or (800) 662-4335 outside the Salt Lake area. If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at (801) 297-3811 or TDD 297-3819. Please allow three working days for a response. PLEASE RETURN ORIGINAL, RETAIN PHOTOCOPY FOR YOUR RECORDS

The lubricating oil fee applies to the first sale of packaged lubricating oil in Utah.

TC-535_3.ai

Rev. 3/05

Utah Lubricating Oil Fee Return ­ TC-535
Fed. ID Number Filing Period Due Date

Oil
2. Quantity of gallons sold 3. Adjustments (see instructions)

Column A Column B Quantity Fee
$.04 $.16 ( $

Column C Amount Due

Start below this line. Enter your federal ID number, account number and filing period. 1. Quantity of quarts sold

)

I declare under penalty of perjury that, to the best of my knowledge and belief, this information is correct and complete.

4. Subtotal 5. TOTAL FEE DUE AND PAYABLE (Multiply subtotal on line 4 by .98) $

Authorized Signature
Date: Telephone:

UTAH STATE TAX COMMISSION LUBRICATING OIL FEE RETURN 210 N 1950 W SLC UT 84134-0130

Enter business name below this line

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