Free TC-62M, Sales and Use Tax Return for Multiple Places of Business - Utah

62001

Utah , es tax rat s rm fo & pubs

Utah State Tax Commission 210 N 1950 W · Salt Lake City, UT 84134-0400

S Sales and Use Tax Return
Multiple Places of Business Acct. #: Period:
FROM (mmddyyyy)

TC-62M
Rev. 11/08

9998

TO (mmddyyyy)

Return Due Date:

(mmddyyyy)

Use this PIN to file online at utah.gov/salestax ____ ____ ____ Check here if this is an AMENDED return. Enter the correct TAX PERIOD (above) being amended. Check here to STOP receiving PAPER FORMS. Check here to close your account.

THIS RETURN MUST BE FILED, EVEN IF NO TAX IS DUE.

1. Total sales of goods and services .................................................................................... 2. Exempt sales included in line 1 ........................................................................................ 3. Taxable sales (line 1 minus line 2).................................................................................... 4. Goods purchased tax free and used by you ..................................................................... 5. Total taxable amounts (line 3 plus line 4) ......................................................................... 6. Adjustments (attach explanation showing figures) ........................................................... 7. Net taxable sales and purchases (line 5 plus or minus line 6) ......................................... 8. Tax calculation a. Non-food and prepared food sales (enter total tax from Schedules A, B & X) ......................
b. Grocery food sales, not including prepared food (enter total tax from Schedules AG & BG) ..

1 2 3 4 5 6 7

8a 8b 9 10 11 12 13 14 15
Check here if payment is made by electronic funds transfer for TAX TYPE CODE 0400.

9. Total tax (line 8a plus line 8b) ........................................................................................... 10. Residential fuels included in line 7 $_ _ _ _ _ _ _ _____ x .0270 ........................

11. Total state and local taxes due (line 9 minus line 10) ....................................................... 12. Seller discount, for monthly filers only (line 11 x .0131) ................................................... 13. Additional grocery food seller discount, for monthly filers only (line 8b x .0127) ............ 14. NET TAX DUE (line 11 minus line 12, minus line 13) ....................................................... 15. Qualified exempt purchases or leases of manufacturing or mining equipment and normal
operating repair or replacement parts and sales or leases of semiconductor fabricating, ............... processing, research or development materials

I declare under the penalties provided by law that, to the best of my knowledge, this is a true and correct return.

Authorized Signature

Date

Telephone

USTC use only

___________1D Barcode ___________

Return the original form; make a copy for your records.

TC-62M_2

8/07

62000

Instructions for the TC-62M Return
Form TC-62M and Schedules A, AG, B, BG, and X are for filing periods beginning on or after Jan 1, 2008. Schedules are sent with the TC-62M based on your filing history. You may use either your 14-character Utah sales and use tax license number or your 9-character SST number in the Account Number field. For general information see the Sales Tax Payment Coupon. Line 12 Line 10 Determine any credit for sales of electricity, heat, gas, coal, fuel oil and other fuels sold for residential use by multiplying the amount of these sales included on line 7 by .0270. This cannot be a negative amount. Only retailers making sales of fuel for residential use may claim this credit. Monthly filers: Compute the seller discount by multiplying the amount on line 11 by .0131. Only sellers that remit sales taxes on a monthly basis qualify for the seller discount. The Tax Commission must authorize a monthly filing status. Monthly filers required to pay by EFT (Electronic Funds Transfer) who pay by some other method are not eligible for the seller discount. Determine the additional seller discount for sales of grocery food by multiplying the amount on line 8b by .0127. Only retailers making sales of food and food ingredients who file monthly may claim this credit. Use this line to report amounts paid or charged for a qualified exempt purchase or lease of machinery and equipment and normal operating repair or replacement parts ONLY by manufacturing facilities in Utah described within Standard Industrial Classification (SIC) Codes 2000 through 3999; or by qualifying scrap recyclers; or by cogeneration facilities placed in service on or after May 1, 2006; or by mining establishments described as Mining (NAICS 212) (except Oil and Gas), Support Activities for Coal Mining (NAICS 213113), Support Activities for Metal Mining (NAICS 213114), Support Activities for Nonmetallic Minerals Mining (NAICS 213115) (except fuels). It is also used by semiconductor facilities that purchase fabricating, processing, or research and development materials purchased for use in research or development, manufacturing or fabricating of semiconductors. Sellers or purchasers failing to report the amount requested on line 15 shall be penalized the lesser of $1,000 or 10 percent of the sales and use tax that would have been imposed if the exemption had not applied. __________________ _ _ If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at 801-297-3811 or TDD 801-297-2020. Please allow three working days for a response.

Line Instructions
Line 1 Enter your total sales (cash, credit, installment, exempt, etc.) of all goods and services in Utah. Do not include sales tax collected as part of the total sales. Total sales cannot be a negative amount. Enter the total amount of exempt sales included in line 1. Do not report details of exempt sales with this return, but retain evidence to support all exempt sales claimed. See Utah Code §59-12-104 and Publication 25 for detailed exemption information. The amount on this line cannot be greater than the amount on line 1. Enter the amount paid for items purchased tax-free that were not resold but were used by you (e.g. office supplies, office or shop equipment, or computer hardware and software). This cannot be a negative amount. Enter any adjustments for sales or purchases reported in previous periods, such as bad debts, returned goods or cash discounts allowed, or excess tax collected. All adjustments should be reported as taxable amounts and can be either negative or positive numbers. Attach a worksheet explaining each adjustment. If a negative adjustment results in a negative amount on line 7 and you are requesting a refund, submit supporting information, including reason for refund, filing periods and specific line items from schedules that are being adjusted. Calculate the net taxable sales and purchases. This amount must equal the sum of all taxable sales from column 3 on Schedules A, AG, B, BG and X, if these schedules are required. Report total tax on this line for all non-food and prepared-food sales. Bring forward to this line the sum of all tax calculated in column 5 on Schedules A, B and X. Report total tax on this line for grocery food. Grocery food does not include alcoholic beverages, tobacco or prepared food. Bring forward to this line the sum of all tax calculated in column 5 on Schedules AG and BG.

Line 13

Line 2

Line 15

Line 4

Line 6

Line 7

Line 8a

Line 8b