Free 2007 Utah Sales Tax Refund Booklet for Religious or Charitable Organization, TC-61N - Utah

TC-61N_1.ai

Rev. 1/07

Utah State Tax Commission

TC-61N Sales Tax Refund Booklet for Religious or Charitable Organization

General Information
Pursuant to Utah law, the sales and use tax exemption for purchases made by religious and charitable institutions shall be administered in the following manner: (1) The exemption shall be at the point of purchase if the purchase is $1,000 or more. (2) If the purchase is less than $1,000, the exemption shall be in the form of a refund from the Tax Commission of sales or use taxes paid. (3) Notwithstanding (1) above, the exemption shall be at the point of purchase if the purchase is made pursuant to a contract between the vendor and the charitable or religious institution, or if the sale is made by a public utility to a religious or charitable institution.

TC-61N_2.ai

Rev. 1/07

Do not attach receipts indicating sales and use taxes paid to the refund coupon. Receipts and other original records supporting the refund claim must be kept by the institution for three years following the date of refund. Refund requests should be returned to the Tax Commission by the tenth day of the month for taxes accumulated through the previous month in order to ensure a timely refund. Refund requests must be filed within three years of the date of purchase, pursuant to Utah Code 59-12-110. If the preprinted information on the coupon is incorrect, please correct any errors or make changes on the change form in the back of the coupon booklet. If you have any questions, contact the Tax Commission at (801) 297-2200 or toll free 1-800-662-4335. Please use only the original coupon, and not copies, for filing purposes. If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at (801) 297-3811 or TDD 297-2020. Please allow three working days for a response.

Instructions for TC-61N
Institutions are issued 12 refund coupons per year for use in that year. While institutions may apply for a refund of Utah sales and use taxes paid as often as on a monthly basis they are not required to file for refunds on a monthly basis. Any coupons not used during the year for which they were issued should be discarded. Institutions should total the Utah sales and use taxes paid for the period for which they are filing a refund coupon and write that total amount in the box marked "Refund Amount."

TC-61N_3.ai

Rev. 1/07

Utah Sales Tax Refund Request ­ TC-61N
Start below this line. Enter your acct. number & filing period.

Refund Amount:

Tax Type

Account Number

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

16-SE

Authorized signature

UTAH STATE TAX COMMISSION SALES TAX REFUND REQUEST 210 N 1950 W SLC UT 84134-3212

Date

Telephone

Print Form

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

Clear form

Change Form for Preprinted Information
Change in Business Name
New name:

TC-61N_4.ai

Rev. 11/06 Print Form

Business Discontinued
Effective date:

Change in Mailing Address
Name New address City FEIN/Account number State ZIP code

Change in Business Address
Business name New address City FEIN/Account number State ZIP code Telephone number

Telephone number

Request for New Application
Business name Address

Complete this section only when changing ownership status
Contact person City State ZIP code

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

Clear form