Free TC-62S, Sales and Use Tax Return for Single Place of Business, fill-in - Utah


File Size: 278.7 kB
Pages: 2
Date: June 15, 2009
File Format: PDF
State: Utah
Category: Tax Forms
Word Count: 1,032 Words, 6,956 Characters
Page Size: 569.001 x 744.774 pts
URL

http://tax.utah.gov/forms/current/tc-62s-july2009.pdf

Download TC-62S, Sales and Use Tax Return for Single Place of Business, fill-in ( 278.7 kB)


Preview TC-62S, Sales and Use Tax Return for Single Place of Business, fill-in
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Utah State Tax Commission 210 N 1950 W · Salt Lake City, UT 84134-0400

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

TC-62S
Rev. 5/09

Clear form
9998
Start below this line. Enter your company name and address.

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 $_ _ ____________ x ____ _ _
(taxable sales) (tax rate)

1 2 3 4 5 6 7

8a 8b 9 10 11 12 13 14

b. Grocery food sales

$_ _ ____________ x ____ _ _
(taxable sales) (tax rate)

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) .......................................................

Check here if payment is made by electronic funds transfer for TAX TYPE CODE 0400.

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

IMPORTANT: To protect your privacy, use the "Clear form" button when you are finished.

___________1D Barcode ___________

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

Clear form

TC-62S_2

5/09

62000

Instructions for the TC-62S Return
Form TC-62S is for filing periods beginning on or after Jan 1, 2008. 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. If you do not have sales tax nexus in Utah, use this line to report sales of non-food and prepared food items shipped to locations in Utah. See Publication 37, Business Activity and Nexus in Utah, for more information. The tax rate printed on this line for nexus sellers is the lowest common rate imposed by all jurisdictions in Utah. Line 8b Report total tax on this line for grocery food. Grocery food does not include alcoholic beverages, tobacco or prepared food. Calculate total tax due by multiplying the amount of taxable sales reported on this line by the tax rate for food and food ingredients provided on this line. If you do not have nexus in Utah, use this line to report sales of food and food ingredients shipped to locations in Utah. See Publication 37, Business Activity and Nexus in Utah, for more information. The tax rate for food and food ingredients is printed in the tax rate section of this line. 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. __________________ _ _ 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. Report total tax on this line for all non-food and prepared-food sales. Calculate total tax due by multiplying the amount of taxable sales reported on this line by the tax rate for your single fixed place of business provided on this line. If this rate is missing or not readable, you can find the appropriate tax rate for your business location online at tax.utah.gov/sales/rates.html. Verify your location's tax rate before the start of each quarter.

Line 2

Line 4

Line 6

Line 12

Line 13

Line 8a