Form Tc-71 - Sales And Use Tax Return (Page 2 of 2) in pdf

TC-71 INSTRUCTIONS

71I.FRM 6/99

Contact the Tax Commission if address information is incorrect or

Line 6 - Enter any adjustments pertaining to sales reported in previous

periods such as bad debts, repossessions, and cash discounts

if ownership changes.

allowed. Attach a schedule of explanation. Excess tax collected

This form is to be used by vendors who sell goods or services from

should be converted to a taxable amount and entered here. See

one fixed place of business in Utah. Vendors with multiple locations,

Administrative Rule R865-19S-20. Include on this line ski resort

no fixed Utah location, or selling goods or services shipped directly to

purchases of electricity that: (1) qualify for the sales tax exemption;

Utah consumers from out-of-state must use form TC-71M or TC-71V

and (2) were subject to sales tax at the time of purchase.

and Schedules A, B, or C.

Line 10 - Determine any credit to which you are entitled for sales of

Amended Returns - To amend a previously filed return, please check

electricity, heat, gas, coal, fuel oil, and other fuels sold for residential

the "Amended Return" box below the "Account Number" box, and

use by multiplying the amount of these sales included on line 3 by

enter the tax period being amended in the "Tax Period" box. Amended

.0275. Only retailers making sales for residential use may compute

returns should be filed with corrected amounts (not net amounts).

this credit.

Calculate any refund or balance due by subtracting the original

payment from the corrected tax due. Submit payment of the balance

Line 12 - This line is to be used ONLY by new or expanding

due, or send a letter requesting a refund of the overpayment. Failure

manufacturing companies in Utah (SIC Codes 2000 through 3999 or

to pay all additional tax and interest could result in additional charges.

scrap recyclers). The amount to be shown is the total amount of

qualifying purchases and leases of machinery and equipment, and

LINE INSTRUCTIONS

should not include normal operating replacements even if their use

results in increased plant production or capacity.

Line 1 - Enter your total sales of goods and services delivered from a

place of business in Utah. Do not include sales tax collected as part of

Line 13 - Manufacturing facilities (SIC Code 2000 through 3999 for all

total sales on this line. Total sales include but are not limited to: sales

periods listed below, or scrap recyclers for periods after July 1, 1997)

or leases of tangible personal property; certain services to repair or

report the purchase price for normal operating replacements on this

renovate tangible personal property; admissions and user fees;

line using the following dates and percentages: July 1, 1996 through

charges for hotel, motel, and trailer court accommodations. Electricity,

June 30, 1997 use 30 percent; July 1, 1997 through June 30, 1998

heat, gas, coal, fuel oil, and other fuels sold or furnished for residential

use 60 percent; beginning July 1, 1998 use 100 percent.

or commercial off-highway use are also subject to tax. However, these

items are subject to a reduced rate when sold for residential use.

Line 14 - Retailers who sell to commercial farmers and agricultural

Sales of these items for residential use should be included in taxable

producers must report on this line those exempt sales (or leases) of

sales. The reduced rate adjustment consists of a credit of 2.75 percent

farm machinery, equipment, and other tangible personal property

deducted on line 10.

(supplies) sold to commercial farmers and agricultural producers. The

amount shown must be included in the total exempt sales reported on

Line 2 - Enter your total amount of exempt sales included on line 1.

line 2.

Exempt sales include but are not limited to: coin-operated car wash,

laundry and dry cleaning sales; use of certain coin-operated

Line 15 - Ski resorts that purchase electricity to operate a passenger

amusement devices; sales of snowmaking equipment, ski slope

ropeway must report those purchases on this line.

grooming equipment, and passenger ropeways to ski resorts;

Line 16 - Ski resorts that purchase snowmaking equipment, ski slope

prescribed medicine; sales for resale for which a valid exemption

grooming equipment, and passenger ropeways sales tax exempt must

certificate is presented by buyer; tangible personal property received

report those purchases on this line.

as a trade-in on other tangible personal property; interstate

commercial sales involving shipments from Utah; sales to United

Vendors or purchasers failing to report the amounts requested on

States government; sales to Utah governments except sales of

lines 12 through 16 shall be penalized the lesser of $1,000 or 10

construction materials; sales to religious or charitable institutions;

percent of the sales and use tax that would have been imposed if

sales of motor fuel; sales of certain farm equipment; and labor on real

the exemption had not applied.

property. Sales and leases of machinery and equipment to

Sales and use taxes collected by a vendor shall be held in trust for the

manufacturing facilities (SIC codes 2000 through 3999 for all periods

benefit of the state and for payment to the Tax Commission in the

listed below, or for scrap recyclers for periods after July 1, 1997) for

manner and at the time provided for in Title 59, Chapter 12.

normal operating replacements may be included on line 2 using the

following dates and percentages: July 1, 1996 through June 30, 1997

If you need further information about reporting requirements, please

use 30 percent; July 1, 1997 through June 30, 1998 use 60 percent;

contact the Utah State Tax Commission at (801) 297-2200 or

beginning July 1, 1998 use 100 percent. Do not show details of

1-800-662-4335 if outside the Salt Lake City area.

exempt sales on this return. You are, however, required to maintain a

If you need an accommodation under the Americans with Disabilities

detailed record of all exempt sales claimed.

Act, contact the Tax Commission at (801) 297-3811 or TDD (801)

Line 4 - For taxable items purchased tax free and used by you, report

297-3819. Please allow three working days for a response.

the full taxable amount on this line. Normal operating replacements of

If you need additional information, or to access up-to-date forms,

qualified manufacturing machinery and equipment are taxable at a

publications and tax bulletins, visit the Tax Commission's home page

phased-out rate of 70 percent for July 1, 1996 through June 30, 1997;

at:

40 percent July 1, 1997 through June 30, 1998; and beginning July 1,

1998, normal operating replacements purchased tax free should not

Substitute Forms: Substitute forms must meet all specifications and

be reported on this line. Normal operating replacements do not

be approved by the Tax Commission prior to use. See web page for

include repairs and maintenance.

specifications and contact information.

PLEASE RETURN ORIGINAL, MAKE A COPY FOR YOUR RECORDS

Return ENTIRE form, coupon, and payment to: Utah State Tax Commission, 210 N 1950 W, SLC UT 84134-0400

Form Tc-71 - Sales And Use Tax Return Page 2

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