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New License
Used Car Dealer Packet
Courtesy of
Providing Quality Dealer Solutions Since 1978.
7414 S State Street
Midvale, UT 84047
Phone: 801.566.3802
Toll Free: 800.324.7009
Fax: 801.566.0708
www.IDSinfo.com
Also with locations in Ogden & Orem
Requirements for Obtaining a Motor Vehicle License in Utah
IDS Recommended Checklist
(review each step before beginning process)
□ Education: Each person involved with the dealership as an owner, partner,
corporate officer, or member must attend an eight-hour (8) training seminar. The
original training certificate will need to be provided in order to obtain the license.
This class is highly recommended as a first step so you know what you will be
getting into as a business owner in the automobile industry. If you believe that
this business and dealer license is just about being able to buy and sell
cars, think again. There are lots of laws to abide by and the penalties are
steep. EDUCATION IS RECOMMEDED AS A FIRST STEP BEFORE YOU DO
ANYTHING ELSE TOWARD OBTAINING YOUR LICENSE.
□ Location: A permanent office structure where the dealership records can be
stored and reviewed safely is required. This area cannot be shared with any other
business and must meet all local zoning and business requirements. Permanent
sign at least 24 square feet. The sign must be painted on or permanently affixed
to the building, or cemented in the ground — ABSOLUTELY NO BANNERS. A
display area for at least three vehicles is required. This area must be used for
display only and denoted by a fence, chain or some other approved method. The
sign, office and display area must be contiguous. No other business shall have to
impede this area to get to their location, nor must anyone have to pass through
another business’ area to arrive at the dealership. Please note that all licenses
issued by MVED expire on June 30. Licenses are not prorated.
□ Bonds:
Obtain a surety bond in the amount of $75,000. Motorcycle or small
trailer licenses only require a bond in the amount of $10,000.
□ Proper Paperwork:
See Paperwork Section below
Paperwork Requirements:
□ Application for Dealer License: Fill out the Application for Dealer License (TC301). This must be filled out completely. Use the legal name registered with the
Department of Commerce and under which you will be conducting business. Be
sure to include all names or owners, corporate officers or members and be sure
that each has signed the application. Please note that these signatures are
required to be notarized.
□ FBI Fingerprint Card & Fingerprint Waiver (TC-465):
Complete a standard
FBI Fingerprint Card and a Fingerprint Waiver (TC-465) for each owner,
corporate officer or member. Be certain that each person who submits their
fingerprints signs a waiver and has their signature notarized. The fingerprint
card must be filled out completely, and signed by the applicant and the peace
officer doing the printing or it cannot be accepted. Please note any criminal
conviction for a motor vehicle or drug related crime, fraud or registrable sex
offense could be grounds for denial.
□ Owner(s) Photo: Include a passport-type photo of each owner, partner,
corporate officer or member. The photo should only show the head and
shoulders and must be large enough to see the face clearly. Photos MAY
NOT be smaller than a passport photo, nor larger than a 5 x 7 print. Polaroidtype photos are acceptable if head and shoulders fill the entire frame. Each
photo must be of ONE person. Label each photo with the name of the person
pictured.
□ TC-450: Have your bonding insurance company fill out the Bond of Motor
Vehicle Dealer, Crusher or Body Shop (TC-450). The Company name on the
bond must read EXACTLY as it does on application form TC-301. The bond
must have a revision date of 4/05. After the bonding company completes the
bond, it should be returned to the dealership. An owner, partner, corporate
officer or member must sign the front as “Principle” (line located just above
the insurance agent’s signature on the face of the bond) in front of a notary.
Be certain that the notary signs and seals the back of the bond in the
appropriate section:
If your dealership is an individual proprietorship, the notary seals the fi rst
section.
If your dealership is a partnership, the notary must seal the second
section.
If your dealership is a corporation that chose to use a corporate seal when
validating documents, you must emboss the bond in the designated
position to the left of the notary stamp on the back of the bond. The notary
must seal the third section.
If your dealership is a Limited Liability Company (LLC), the notary must
seal the fourth section.
If your dealership is a corporation without a corporate seal, the notary
must seal the fourth section.
The bond company must either have the designated attorney-in-fact sign the
back of the bond in the last section, Affidavit of Qualification or attach a power
of attorney to the bond.
□ Dealership Photo: A photo of the dealership location that shows the sign
must be included with the application. The company name on the sign must
read EXACTLY as it appears on the application and bond. Please be certain
that the sign is legible and permanently attached in the photo, and that the
facility is shown.
□ Franchise Dealers:
Franchise dealers must include a copy of the franchise
agreement.
□ Application for Special Plates & Decals:
In order to obtain dealer plates,
an Application for Special Plates and Decals (TC-142) must be completed
and notarized. Be sure to include insurance information including a policy
number. Initially there is a limit of two plates. If you do not order plates when
applying to become a dealer, it can take 4-6 weeks for future plate orders.
□ Sales Tax Number:
You must secure a sales tax number issued to the
dealership by the Utah State Tax Commission. Submit the application (TC-69)
either by mail or in person to the Utah State Tax Commission at 210 North
1950 West, Salt Lake City, Utah 84134. (Before a Utah State Sales Tax
number can be issued you must also have a federal I.D. number for the
dealership.)
Considerations in Obtaining a Dealer License
• After submitting the application packet please allow five to ten working
days for a site inspection.
• After the site passes inspection, you will receive your dealer license within
three to five working days.
• Application packets received that are either incomplete or sent with an
incorrect fee will be returned.
• Licensees who finance their own sales in-house must file notification
under Utah Consumer Credit Code with the Department of Financial
Institutions, located at 324 S. State, Suite 201, SLC Utah 84111 (801)
538-8830.
• Your business information must be filed with the Department of
Commerce at (801) 530-4849. Before registering a name with the
Department of Commerce, please contact MVED at (801) 297-2600.
MVED will not license dealers with similar names, to avoid public
confusion. Names will be considered on a case-by-case basis.
• If you are registering as a new motor vehicle or new powersport vehicle
dealer, manufacturer, distributor or other representative of a franchisor,
you may also be required to register with the Department of Commerce
•
•
•
under the New Automobile Franchise Act, Utah Code §13-14-105, or the
New Powersport Vehicle Franchise
Act, Utah Code § 13-35-105. See the following websites:
commerce.utah.gov/mvfranchise.html
commerce.utah.gov/psfranchise.html
or call (801) 530-6431 for more information.
Salespeople must also be licensed. Please contact Motor Vehicle
Enforcement Division for a salesperson packet.
Each owner, partner, corporate officer or member of the dealership is
issued an owner license which allows them to sell.
Utah State Tax Commission
Bonded Motor Vehicle
Business Application
TC-301
Rev. 5/05
Dealer number:
Application date:
Complete entire form and return it to the Motor Vehicle Enforcement Division at:
210 North 1950 West, Salt Lake City, Utah 84134, Telephone (801) 297-2600
Sales tax number:
I am familiar with the statutes and rules governing the conduct and operations of motor vehicle dealers and will cooperate with the Utah State Tax
Commission to eliminate abuses and unfair trade practices.
License type
New motor vehicle and/or
new large trailer dealer ($127)
Used motor vehicle and/or
used large trailer dealer ($127)
Business organization
Sole Proprietorship
LLC
Partnership
LLP
Corporation
S-Corp
Entity Change
Bodyshop ($112)
Dealership name
New motorcycle and/or
new small trailer dealer ($51)
Used motorcycle and/or
used small trailer dealer ($51)
Additional location ($26 each)
Telephone number
Principal place of business street address
City
State
Bond company
ZIP code
Bond number
Effective date
Addresses of additional locations of this business operated in Utah (attach additional sheet(s) if necessary) ($26 fee for each location)
Lot #
Street address
Lot #
Street address
City
ZIP code
Street address
City
Street address
Lot #
City
ZIP code
ZIP code
Lot #
ZIP code
City
Owner(s), partner(s), or corporate officers information (attach additional sheet(s) if necessary)
Name
Title
Home phone
Home address
Driver's license number
Social security number
City
Hair color
Eye color
State
ZIP code
Date of birth
Height
Weight
Gender
Name
Title
Home phone
Home address
Social security number
Driver's license number
City
Hair color
Eye color
State
ZIP code
Date of birth
Height
Weight
Gender
Name
Title
Home phone
Home address
Social security number
Driver's license number
City
Hair color
Eye color
State
ZIP code
Date of birth
Height
Weight
Gender
PAGE 1 OF 3
Previous employment during the last ten years (attach additional sheet(s) if necessary)
Business name
Beginning date
Ending date
Street address
City
State
Business name
Beginning date
Ending date
Street address
City
State
Business name
Beginning date
Ending date
Street address
City
State
ZIP code
ZIP code
ZIP code
If you are a franchise dealer of new vehicles, RVs, motorcycles, and/or trailers, furnish required information below
Name of manufacturer or distributor
Make
Address of manufacturer or distributor
Name of manufacturer or distributor
Make
Address of manufacturer or distributor
Name of manufacturer or distributor
Make
Address of manufacturer or distributor
Name of manufacturer or distributor
Make
Address of manufacturer or distributor
Banks and other financial institutions or persons that will be financing vehicles for the dealership
Bank, financial institution or person's name
Bank, financial institution or person's name
Street address
City
Street address
State
ZIP code
City
State
ZIP code
1. Has anyone connected with the ownership or management of the dealership ever been the holder of a motor vehicle salesperson, dealer,
dismantler, or auction license?
No
Yes, give business name:
2. Has the license mentioned above ever been denied, suspended or revoked?
No
Yes, give details:
3. Has anyone connected with the ownership of management of the dealership ever been employed by a dealer whose license was suspended
or revoked?
No
Yes, give details:
4. During the past 10 years, have you been convicted of any misdemeanors or felonies in Utah or any other state, or do you have any pending charges
awaiting judicial action or review? Failure to disclose any of the requested information
No
Yes, list each conviction:
may result in suspension of this license. A criminal conviction for a motor vehicle or
drug related crime, fraud or registrable sex offense can be grounds for denial.
PAGE 2 OF 3
I am familiar with the statutes and rules governing the conduct and operations of motor vehicle dealers and will cooperate
with the State Tax Commission to eliminate abuses and unfair trade practices.
I do solemnly swear (or affirm) that the statements set forth in the foregoing application are true and correct and that I, as
owner, as a member of the partnership, or as an officer of the corporation, have authority to sign this application and to
make the statements set forth herein.
(Firm name)
Signature of owner, partner, or corporate officer
STATE OF UTAH
County or City of
Title
Subscribed and sworn to before me this
day of
, 20
(Notary Public)
My Commission Expires
PAGE 3 OF 3
.
TC-465
ORIGINAL - BCI
YELLOW - MVED
Subscribed and sworn to before me this
Signed
day of
, 20
Commission expires
TC-465.CDR Rev. 1/00
Notary public for the state of
Signature of notary public
Date
.
Rev. 1/00
I hereby ask that the criminal information requested be released to the Utah State Tax Commission, Motor
Vehicle Enforcement Division and release the Utah State Bureau of Criminal Identification from any liability
resulting from such request.
Waiver
Utah State Tax Commission
BOND NO.
BOND OF MOTOR VEHICLE DEALER, CRUSHER OR BODY SHOP
KNOW ALL PERSONS BY THESE PRESENTS: That we,
of (Street Address),
(City), County of
, Utah, as Principal, and
a Surety Company qualiﬁed and authorized to do
business in the State of Utah, and with a rating of at least B+ with the A.M. Best Company, as Surety, are jointly and severally held and ﬁrmly bound to the people of the State of Utah to idemnify persons, ﬁrms, and corporations for loss suffered by
reason of violation of the conditions hereinafter contained, in the total aggregate sum of
Dollars ($
), regardless of the number of claimants or the number of years a bond remains in force, as
required by Chapter 3, Title 41, Utah Code Ann. (1953, as amended), lawful money of the United States for the payment of
which, well and truely to be made, we bind ourselves, our heirs, executors, administrators, successors and assigns, jointly,
severally and ﬁrmly by these presents. The total aggregate liability on this bond to all persons making claims, regardless of
the number of the claimants or the number of years a bond remains in force, may not exceed $
,
as set forth in Chapter 3, Title 41, Utah Code Ann. (1953, as amended).
THE CONDITION OF THIS OBLIGATION IS SUCH, That,
WHEREAS, the above bounden Principal has applied for a license to do business as a
Motor Vehicle
within the State of Utah, and that pursuant to the application, a license has been
or is about to be issued.
NOW, THEREFORE, if the above bounden Principal shall obtain said license to do business as such
Motor Vehicle
, and shall well and truely observe and comply with all requirements and provisions of THE ACT PROVIDING FOR THE REGULATION AND CONTROL OF THE BUSINESS
OF DEALING IN MOTOR VEHICLES, as provided by Chapter 3, Title 41, Utah Code Ann (1953, as amended), and
idemnify persons, ﬁrms and corporations in accordance with Chapter 3, Title 41, Utah Code Ann. (1953, as amended),
for loss suffered by reason of fraud or fraudulent representations made or by violating subsection 41-3-301(1) which
requires a dealer to submit or deliver a certiﬁcate of title or manufacturers certiﬁcate of orgin, so that the total aggregate liability on the bond to all persons making claims, regardless of the number of claimants of the number of
years a bond remains in force, may not exceed $
, as set forth in Chapter 3, Title 41, Utah Code
Ann. (1953, as amended), on account of fraud or fraudulent representation or for any violation or violations of said law during
the time of said license and all lawful renewals thereof, then the above obligation shall be null and void, otherwise to remain
in full force and effect. Said bounden Principal shall also pay reasonable attorneys’ fees in cases successfully prosecuted
or settled against the Surety or Principal if the bond has not been depleted. The surety or principal shall notify the Motor
Vehicle Enforcement Division Administrator if a claim on the bond is successfully prosecuted or settled against the surety or
principals.
The surety herein reserves the right to withdraw as such surety except as to any liability already incurred or accrued hereunder and may do so upon the giving of written notice of such withdrawal to the Principal and to the Motor Vehicle Enforcement
Division, provided, however, that no withdrawal shall be effective for any purpose until sixty days shall have elapsed from
and after the receipt of such notice by the said Administrator, and further provided that no withdrawal shall in anywise affect
the liability of said Surety arising out of fraud or fraudulent representations or for any violation or violations of said laws by
the Principal hereunder prior to the expiration of such period of sixty days, regardless of whether or not the loss suffered has
been reduced to judgement before the lapse of sixty days.
Signed and Sealed this
Approved as to Form
Ofﬁce of the Utah Attorney General
MVED-1 (Rev. 4/05)
day of
,
20
__________________________
__________________________
Principal
______________________
, Surety
__________________________
By
Attorney-in-Fact
TC-450.indd Rev. 4/05
.
INDIVIDUAL ACKNOWLEDGMENT OF PRINCIPAL
STATE OF UTAH
SS
COUNTY OF
On this
day of
, in the year 20
, before me personally appeared
,
to me known and known to me to be the person, and described in, and who executed the foregoing instrument, and acknowledged to me that he executed
the same.
(NOTARY SEAL)
___________________________
Notary Public
LLP/PARTNERSHIP OR FIRM ACKNOWLEDGMENT OF PRINCIPAL
STATE OF UTAH
SS
COUNTY OF
On this
day of
, in the year 20
, before me personally appeared
to me known and known to me to be of the ﬁrm of
described in, and who executed the same as and for the act and deed of said ﬁrm.
(NOTARY SEAL)
,
,
___________________________
Notary Public
CORPORATE ACKNOWLEDGMENT OF PRINCIPAL
(TO BE COMPLETED BY CORPORATION WITH CORPORATE SEAL)
STATE OF UTAH
SS
COUNTY OF
On this
day of
, in the year 20
, before me personally appeared
,
to me known, who, being by me duly sworn, did depose and say: That he resides in
,
that he is
of the
, the cor poration
described in and which executed the above instrument; that he knew the seal of said corporation, and that he signed his name thereto by like order.
(CORPORATE SEAL)
(NOTARY SEAL)
___________________________
Notary Public
CORPORATE ACKNOWLEDGMENT OF PRINCIPAL / LLC
(TO BE COMPLETED BY LLC OR CORPORATION WITHOUT CORPORATE SEAL)
STATE OF UTAH
SS
COUNTY OF
On this
day of
, in the year 20
, before me personally appeared
,
to me known, who, being by me duly sworn, did depose and say: That he resides in
,
that he is the
of the
, the cor poration
which executed the above instrument and which is described therein; that he signed the above mentioned instrument on behalf of said corporation; that
he was authorized to do so
(NOTARY SEAL)
___________________________
Notary Public
AFFIDAVIT OF QUALIFICATION
STATE OF UTAH
COUNTY OF
SS
being ﬁrst duly sworn, on oath deposes and says
that he is the
of said company, and that he is duly authorized to execute and deliver the
foregoing obligations; that said company is authorized to execute the same and has complied in all respects with the laws of Utah in reference to becoming
sole surety upon bonds, undertakings and obligations.
Subscribed and sworn to before me
this
day of
My Commission expires:
(NOTARY SEAL)
20
___________________________
___________________________
___________________________
Notary Public
Utah State Tax Commission
TC-142
Rev. 12/04
Application for Special Plates and Decals
Return application and fees to Utah State Tax Commission, Motor Vehicle
Enforcement Division, 210 North 1950 West, Salt Lake City, Utah 84134.
License #:
Company name:
Manufacturer
Transporter
Dealer
Dismantler
As owner, partner, or corporate officer of the above noted company, I hereby make application to the Utah State Tax Commission for the following items:
Dealer plates ($12.00 each - including decal)
$
Motorcycle plates ($12.00 each - including decal)
$
Dismantler, Manufacturer, or Transporter plates ($10.00 each - including decal)
$
Renewal decals for Dealer plates ($10.50 each)
$
Renewal decals for Dismantler, Manufacturer, or Transporter plates ($8.50 each)
$
Additional instructions:
Total $
Decal number:
I, the undersigned, being first duly sworn, depose, and say that I have applied for a license to engage in the business shown above; and I hereby
make application for special license plates. The license plates will not be used on any vehicle other than the vehicles authorized under the provisions
of the law.
I further certify, under penalty of law, that all vehicles operated, displaying such special plates, will be insured as prescribed by law.
Insurance company
Policy number
Address
Telephone number
STATE OF UTAH
City or
County of
(Firm name)
Signature (must be signed by owner, partner, or corporate officer)
Title
Subscribed and sworn to before me this
day of
, 20
My Commission Expires
(Notary Public)
.
UTAH STATE BUSINESS AND TAX REGISTRATION
TC-69
Rev. 10/06
Use form TC-69 to register with the Utah State Tax Commission for all taxes listed below. For registration of a DBA, use Department of
Commerce form, Business Name Registration / DBA Application, available at all registration locations, online at commerce.utah.gov, or by
telephone at (801) 530-4849.
NOTE: You do not need to file this form if you register your business online. Online registration allows registration with the Tax Commission,
Department of Commerce, Department of Workforce Services and select municipalities all at once. If you are interested in registering
online, see OneStop Business Registration at business.utah.gov/registration.
General Instructions
• Read the instructions carefully.
Utah State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134-3310
(801) 297-2200
1-800-662-4335
Fax: (801) 297-3573
www.tax.utah.gov
• Type or print clearly.
• Applications with missing or illegible information will be returned.
• Mail or fax the completed application to the Tax Commission (address at right).
• Allow 15 business days for processing if submitting a paper application.
• Contact the appropriate city or county for business licensing requirements.
Office Use Only (USTC)
Type of Registration
7Check each box that applies
Fee
Complete Sections
Employer Withholding License*
No Fee
1, 3, 4
Sales and Use Tax License*
No Fee
1, 2, 4
Use Tax License Only*
No Fee
1, 2, 4
Beer Tax (distributor/manufacturer only)
No Fee
1, 4
Lubricating Oil Fee
No Fee
1, 4
Telecommunications Service Provider
No Fee
1, 2, 4
Cable or Home Satellite Service
No Fee
1, 4
Sexually Explicit Business / Escort Service
No Fee
1, 4
Cigarette and Tobacco License
$30 per location
1, 4
Cigarette Stamper
License and Bond†
1, 4
Tobacco Products
License and Bond†
1, 4
(make check payable to Utah State Tax Commission)
† A bond is required for
cigarette stamping and
tobacco wholesale
distribution. The minimum
bond amount is $500 for
cigarettes or tobacco, or
$1,000 for both. Contact an
insurance company of your
choice to obtain a surety or
performance bond. Attach the
bond to the application, or
forward the bond after
submitting the application.
* Previous or Existing Accounts: Granting of license for sales tax
and withholding is conditional. Applicants or fiduciaries of applicants
with a history of filing and paying late are required to resolve past
delinquencies and/or post a bond of at least $25,000 but not more
than $500,000. Enter all previous or existing licenses and account
numbers you have had with the Utah State Tax Commission: ______________________________________________________________
Streamlined Sales Tax (SST) Registration Number
If you purchase a business, obtain from the seller a letter from the Tax Commission stating no sales and use tax is due; or
withhold enough of the purchase money to cover all unpaid taxes. If you fail to withhold sufficient funds from the purchase money,
you will be held personally liable for the seller's unpaid sales and use tax, including all sales-related taxes (Utah Code §59-12-112).
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.
Section 1 – General Information
Required by all applicants.
1a. Organizational Structure Must check one
Individual/Sole Proprietor
Limited Partnership
General Partnership
Limited Liability Partnership
Corporation
S Corporation
Business Trust
(attach approval of election by IRS)
Limited Liability Company (LLC):
Type of return the LLC will be filing with the IRS.
1b. Incorporation Date If a corporation, enter the date: _______________ and state: ______ of incorporation or qualification in Utah.
1c. Department of Commerce Entity Number Enter number issued by the Dept. of Commerce.
1d. Federal Identification Number
A sole proprietor is required to provide a Social Security Number (SSN). In addition, a sole proprietor with employees is required to also
provide an Employer Identification Number (EIN). All other organizational structures must provide an EIN.
Social Security Number (SSN)
1e. Name of Business Entity - PRINT
Federal Employer Identification Number (EIN)
If you are a sole proprietor, write your name here
Daytime phone number
Owner's street address
Office Use Only
Cell phone number
City
County
State
1f. DBA/Business Name Business or trade name at this physical location
County Code
ZIP Code
Business phone number
City Code
Physical street address of business (P.O. Box not acceptable)
City
Fax number
County
State
ZIP Code
SIC Code
Local government entity issuing business license for this location:
1g. Business Mailing Address
USTC SIC
Write "same" if same as business location (1f)
City
State
E-mail address
ZIP Code
Contact phone number
NAICS
1h. Business Description
Describe in detail the specific nature of your business (include the types of products sold)
If business is a restaurant, check the box that best describes your business:
Fast food
Family restaurant with liquor
Theme with liquor
White table cloth with liquor
Specialty food
1i. Officer/Owner Information
Provide the following information for each officer, general partner, managing member, trustee, or enterprise owner of the applying entity. Tax
Commission Rule R861-1A-15 requires the SSN of each individual and the EIN of each entity listed. To avoid unlawful disclosure, access to
account information is limited to those listed. If more space is needed, attach additional sheets. If changes occur, notify the Tax Commission.
Name and Title - PRINT
SSN and EIN
SSN
EIN
SSN
EIN
SSN
EIN
Home address and City/State/ZIP
Telephone Number
Section 2 – Sales and Use Tax
Sales and use tax is reported on form TC-61 and Schedules PS and PSD. For additional sales and use tax information, see Tax Commission
Pub 25 available on our website at tax.utah.gov/forms. To find sales tax rates, go online at tax.utah.gov/sales/rates.html.
NOTE: Goods or services purchased tax free, but used or consumed by you or your business, must be reported on line 4 of the sales and use tax
return. You must pay sales or use tax on goods you consume.
2a. When will you start selling or making purchases?
Month
Day
Year
2b. Estimate your annual net sales and purchases subject to tax.
$16,000 or less (annual filing*)
$16,001 - $800,000 (quarterly filing*)
$800,001 - $1,500,000 (monthly filing)
$1,500,001 or more (monthly filing plus mandatory EFT payments)
*Check this box to voluntarily file monthly:
2c. Sales and Use Tax
7Read and review all questions. Check all boxes for which your answer is "yes."
1.
Will you sell goods or services from only one fixed place of business in Utah?
2.
Will you sell goods or services from more than one fixed place of business in Utah?
• If yes, complete and attach form TC-69B, listing each place of business.
3.
Will you sell goods or services from a non-fixed place of business, such as door-to-door or through
vending machines or multi-level marketing? Also check this box if your business is located in Utah and
you ship goods from a location outside Utah to a Utah customer.
4.
Are you a seller who has no physical or representational presence in Utah who is selling goods or services shipped
direct by U.S. mail or common carrier to Utah customers? See Pub 37, Business Activity and Nexus in Utah.
5.
Will you have sales of prepared food or beverages?
6.
Are you a utility providing telephone service, electricity or gas?
• If yes, complete and attach form TC-61Q.
7.
Will you have retail sales of new tires? This includes new tires sold as part of a vehicle sale, new tires purchased on or for
vehicles that are rented, or new tires purchased from all those not collecting the Waste Tire Recycling Fee.
8.
Do you purchase natural gas or electricity from someone other than your local public utility?
9.
Are you selling or operating motel, hotel, trailer court, campground or other lodging accommodations?
10.
Will you rent motor vehicles (registered for 12,000 pounds or less) to customers for 30 days or less?
11.
Will you sell motor vehicles, aircraft, watercraft, manufactured homes, modular homes or mobile homes in municipalities
imposing the resort communities tax?†
† Jurisdictions imposing the resort communities tax: Alta, Boulder, Brian Head, Garden City, Green River,
Kanab, Midway, Moab, Monticello, Orderville, Panguitch, Park City, Park City East, Springdale, Tropic
2d. Use Tax
7Read and review both questions. Check all boxes for which your answer is "yes."
1.
Are you a real property contractor bringing material directly to a Utah job site and/or having material
shipped directly to a Utah job site from a location outside Utah?
2.
Will you purchase goods or services tax free from sellers located outside Utah for storage, use
or consumption by you or your business in Utah and need to report use tax of more than $400 annually?
NOTE: If only the "Use Tax" boxes are checked, you will be issued an "H" number for reporting tax-free purchases from outside of Utah.
An "H" number may not be used to make tax-free purchases.
If an answer to any question above changes, notify the Tax Commission.
Temporary License for Special Events
Regardless of whether you have a permanent sales tax license, all
persons or sellers who participate in a one-time event or an event
that runs six months or less where sales occur are required to
obtain a temporary sales tax license.
These special events are generally removed from a seller's usual
location and fall under a variety of situations, including state and
county fairs, festivals, antique shows, gun shows, food shows, art
shows, auctions, mall kiosks, swap meets, conventions, hobby
shows, seasonal stands found in malls, and other similar events.
Registering for a temporary license is easy. Register online at
tax.utah.gov/sales/specialevents.html, or call (801) 297-6303,
or toll free (outside the SLC area), 1-800-662-4335, ext. 6303.
Section 3 – Employer Withholding
3a. When will you start paying wages?
Month
Day
Year
3b. Household Employment Annual Filing Option
Will you file annual household employment taxes on Schedule H of
your federal income tax return, Form 1040?
Yes
No
(If you answer "yes," do not complete 3c. You will file annually)
3c. Estimate the amount of Utah wages you expect to pay in a calendar year.
$16,000 or less (annual filing)
$16,001 - $200,000 (quarterly filing)
$200,001 or more (monthly filing)
Section 4 – Authorized Signature
Required by all applicants.
The Tax Commission will review all officers/owners listed in Section 1i (page 2) for previous unresolved tax debt. Granting a
license may require resolution or bonding prior to license approval.
I understand any person (including employees, corporate directors, corporate officers, etc.) who has or will have the authority to
direct accounting processes or who is required to collect, account for, and pay any taxes and fails to do so shall be liable for a
penalty equal to the total amount of tax not collected, not accounted for, or not paid under the provisions of Utah Code §59-1-302.
I understand I am required to notify the Tax Commission if I add or close a business location; or change the name,
organizational structure, officer status, or address of the business.
I also understand my signature indicates I have reviewed this section with all named on this form.
Sign Here: ______________________________________________
Title: __________________
Print Name: ______________________________________________
Date: __________________
Signature Requirements:
Organizational Structure (as checked on line 1a)
Signature
• Individual/Sole Proprietor .............................................................. Signature must match SSN provided in Section 1 (1d)
(e.g., a husband or wife may not sign on behalf of each other).
• All Partnerships ............................................................................ One general partner must sign.
• Corporation / S Corporation ......................................................... An officer of the corporation authorized to sign on behalf of
the corporation must sign.
• Business Trust .............................................................................. The grantor or a trustee must sign.
• Limited Liability Company ............................................................. A member must sign.
Reporting and Remittance Guidelines
Always file tax returns by the due date and remit full payment. You
must file a return, even if no taxes are due. Just declare zero tax,
sign and date your return, and file by the due date.
You must file and pay timely, even if you do not receive a preprinted
form. Forms are available online at tax.utah.gov/forms, at all Tax
Commission locations, or by calling the automated forms line at
(801) 297-6700.
If you do not file a return or pay taxes due, you will be sent a tax
delinquency notice and/or contacted. If you disagree with an action
taken by the Tax Commission, you have the right to file an appeal
within 30 days of receiving the notice. See Pub 2, Utah Taxpayer
Bill of Rights, for more information.
For questions about EFT payments, refer to form TC-85 for sales
and use tax, or call (801) 297-3817 for assistance. For employer
withholding, refer to Pub 43, or call (801) 297-7626 for assistance.