Homepage Blank Utah Tc 69 Form
Article Structure

Navigating the complexities of business and tax registration in Utah is straightforward with the Utah TC-69 form. This essential document, revised in June 2013, serves as a comprehensive tool for entities aiming to register with the Utah State Tax Commission across a variety of tax-related areas. Whether businesses need to register a DBA, apply for various tax licenses such as Employer Withholding License, Sales and Use Tax License, or specialized permits for the distribution of alcohol and tobacco products, the TC-69 form covers it all. The form also details the process for entities that are non-U.S. citizens, requiring in-person applications with specific documentation to verify lawful presence. On top of registration specifics, the document provides guidelines for purchasing businesses to ensure they are not liable for the seller's unpaid taxes. With no fees for most licenses, the emphasis is placed on a thorough, legible completion to avoid rejection. For entities seeking faster processing, online registration is encouraged. Moreover, it outlines obligations for different organizational structures, ensuring that every business — from sole proprietorships to corporations — complies with Utah's tax legislation. The form not only simplifies the registration process but also integrates necessary information for compliance, including details on sales tax for special events, fuel licenses, and environmental assurance fees, making it a vital resource for new and existing businesses in Utah.

Form Preview Example

UTAH STATE BUSINESS AND TAX REGISTRATION

TC-69

Rev. 6/13

Use form TC-69 to register with the Utah State Tax Commission for the taxes listed below. To register a DBA, use the Business Name Registration / DBA Application, available at all Department of Commerce registration locations, online at commerce.utah.gov, or by phone at 801-530-4849.

General Instructions

Read the instructions carefully. Type or print clearly. Incomplete or illegible registration forms will be rejected.

Mail or fax the completed form to the Tax Commission (address and fax number at right).

Allow us 15 business days to process this form. For faster processing, register online at osbr.utah.gov.

Contact the proper city or county for business licensing requirements.

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

tax.utah.gov

If you are a sole proprietor applying for the tax license(s) listed below AND you are not a U.S. citizen, you must apply in person at a Tax Commission office and bring proof that you are in the United States lawfully under 8 U.S.C. 1641. Bring your employment authorization card and documentation showing the I-94 (arrival/departure) number and Alien Registration Number issued by the U.S. Citizenship and Immigration Service.

Section 1 – Type of Registration

1a. Check each box that applies

Fee

Complete Sections

Employer Withholding License

No Fee

2, 3, 14

Mineral Production Withholding

No Fee

2, 4, 14

Sales and Use Tax License

No Fee

2, 7, 14

Cable operator or multi-channel video

 

or audio service provider

No Fee

2, 7, 14

Beer Tax (distributor/manufacturer only)

No Fee

2, 13, 14

Insurance Premium

No Fee

2, 5, 14

Self-Insured Employer

No Fee

2, 6, 14

Payroll Service Withholding Submitter

No Fee

2, 14

Submitter or 3rd Party Preparer

No Fee

2, 14

Cigarette and Tobacco License

$30 per location

2, 12, 14

 

(make check payable to Utah State Tax Commission)

 

 

 

Cigarette Stamper

License and Bond†

2, 12, 14

 

Tobacco Products Distributor

License and Bond†

2, 12, 14

Out of State Cigarette/Tobacco PACT Act

No Fee

2, 12, 14

 

Delivery Shipper

 

 

Natural Gas or Electricity Purchases for

No Fee

2, 7, 14

 

Resale or Transportation

 

 

USTC Use Only

You must provide a bond for cigarette stamping and tobacco wholesale distribution (see Section 12 for details).

Get a surety or performance bond from an insurance company. Attach the bond to this form, or forward the bond after submitting the form.

 

Fuel Tax License (motor fuel, special fuel,

No Fee

2, 8, 14

 

aviation fuel, environmental assurance fee,

 

 

 

compressed natural gas, liquefied natural gas)

 

 

 

Mining Severance

No Fee

2, 9, 14

Oil & Gas Conservation and Severance

No Fee

2, 10, 14

 

Radioactive Waste

No Fee

2, 11, 14

1b.

Previous or existing accounts: Enter all previous or existing Utah tax

 

 

account numbers for all owners, officers, members, trustees and partners: ___________________________

____________________________________________________________

If you purchase a business, have the seller provide you with a letter from the Tax Commission stating no sales and use tax is due, or withhold enough of the purchase money to pay all taxes. You will be held personally liable for the seller's unpaid sales and use tax, including all sales-related taxes, if neither of these conditions is met (Utah Code §59-12-112).

Sales, withholding and fuel tax licenses are conditional. If an applicant or a fiduciary (officer, member, owner) has a history of filing or paying late, the applicant must resolve past delinquencies and/or post a bond. Fuel tax bonds may be combined into one bond, and the amount will be the sum of the required amounts for each fuel tax type. There is an exception to the bond requirement for aviation fuel only; the exception exists if the monthly average tax liability is less than $500 and retail sales of aviation fuel are made to both federally certificated air carriers and other persons.

NOTE: Skip this paper form! Use TaxExpress to register your business with the Tax Commission, Dept. of Commerce, Dept. of Workforce Services and select local governments. Go to osbr.utah.gov.

If you need an accommodation under the Americans with Disabilities Act, call

Page 1

801-297-3811 or TDD 801-297-2020. Please allow three working days for a response.

 

Section 2 – General Information

Required by all applicants.

2a. Organizational Structure Must check one.

Individual

Government

Corporation

Partnership

LLC/Trust

 

Sole Proprietor

Federal

C Corp

General

LLC Low Profit LLC

 

State

S Corp

Limited

Check the return the LLC files with the IRS

 

Tribal

(Attach copy of

Limited Liability

Corp.

Part.

 

IRS approval letter)

 

 

 

 

Political Subdivision

Non-profit

 

Single Member LLC

 

 

 

 

Check the return the LLC files with the IRS

 

 

 

 

Indiv. Corp. Part.

 

 

 

 

Trust

 

 

 

 

 

Check the return the Trust files with the IRS

 

 

 

 

Fiduc.

Corp. Part.

2b. Organization Date Enter the date of qualification or incorporation in Utah: ___________________

(Contact the Dept. of Commerce at 801-530-4849)

2c. Department of Commerce Entity Number Enter number issued by the Dept. of Commerce.

2d. Tax Year End Date: ___________

2e. Federal Identification Number

Every sole proprietor must provide a Social Security Number (SSN). A sole proprietor with employees must also provide an Employer Identification Number (EIN). All other organization types must provide an EIN.

 

 

Social Security Number (SSN)

Federal Employer Identification Number (EIN)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2f. Name of Business Entity - PRINT If you are a sole proprietor, write your name here

Daytime phone number

 

 

 

 

 

Owner's street address

 

 

 

Cell phone number

 

 

 

 

 

City

County

State

Foreign country (if not U.S.)

ZIP Code

 

 

 

 

 

Business website address (URL)

 

 

 

 

2g. DBA/Business Name Business or trade name at this physical location (for additional outlets, fill out form TC-69B)

Physical street address of business (P.O. Box not acceptable)

 

Business phone number

Fax number

 

 

 

 

 

City

County

State

Foreign country (if not U.S.)

ZIP Code

 

 

 

 

 

Required: Local Utah government issuing this location’s business license

Lodging services: Will you provide motel, hotel, trailer court, campground or other lodging services at this location?

Yes

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cigarette/tobacco: Check all boxes that describe your cigarette/tobacco activities at this location (see section 12b for definitions):

Retailer

Stamper

Distributor

Importer

PM Mfg

NPM Mfg

PACT Act shipper

 

 

 

 

 

 

 

 

 

2h. Business Mailing Address

 

 

 

 

 

Email address

 

 

 

 

 

 

 

 

 

 

 

City

 

 

State

ZIP Code

 

Foreign country (if not U.S.)

 

Contact phone number

 

 

 

 

 

 

 

 

 

 

 

USTC Use Only

SIC Code

USTC SIC

NAICS

Section 2 continued on Page 3

Page 2

2i. Business Description Describe the nature of your business in detail (include the types of products sold)

Restaurant: If your business is a restaurant, check the box that best describes you:

 

 

Fast food

Family restaurant with liquor

Theme with liquor

White table cloth with liquor

Specialty food

2j. Officer/Owner Information

Enter the following information for each officer, general partner, managing member, trustee or enterprise owner. You must provide the SSN of each individual and the EIN of each entity listed (Tax Commission Rule R861-1A-15). The Tax Commission will only discuss account information with those listed. Attach additional sheets if you need more space. Notify the Tax Commission if any changes occur.

Name and Title - PRINT

SSN and EIN

Home Address and City/State/ZIP

Phone Number

SSN

EIN

SSN

EIN

Section 3 – Employer Withholding

3a. When will you start paying wages?

Month Day Year

3c. Annual Filing Option

3b. Estimate the amount of Utah wages you expect to pay in a calendar year:

$16,000 or less

$16,001 - $200,000

$200,001 or more

Will you file employment taxes on Schedule H of your federal income tax return (Form 1040)?

Yes No

Will you file form 944, Employer’s Annual Federal Tax Return?

Yes No

If yes, attach a copy of the IRS notification letter authorizing annual filing.

Section 4 – Mineral Production Withholding

4a. When did you start making mineral production payments?

Month Day Year

Section 5 – Insurance Premium

5a. Are you an admitted insurer who is required to pay tax on premiums received from direct business in Utah? If yes, when did you start writing insurance in Utah?

Month Day Year

Section 6 – Self-Insurer

6a. Are you a self-insured employer? If yes, when did you begin self-insuring in Utah?

Month Day Year

Page 3

Section 7 – Sales and Use Tax

7a. When will you start selling or making purchases?

Month Day Year

7c. If you have a Streamlined Sales Tax (SST) number, enter it here:

7b. Estimate your annual net sales and purchases subject to tax.

$16,000 or less

$16,001 - $800,000

$800,001 - $1,500,000

$1,500,001 or more

Check this box to voluntarily file monthly:

7d. Are you a cable operator or multi-channel video or audio service provider with no Utah sales tax liability?

Yes No If yes, skip 7e.

7e. Sales and Use Tax

Check each box where your answer is "yes." Notify the Tax Commission if any of the information changes.

1.Will you sell goods or services from only one fixed Utah business location (includes vending machine operators and door-to-door sellers with only one warehouse)?

2.Will you sell goods or services from more than one fixed Utah business location (includes vending machine operators and door-to-door sellers with more than one warehouse)?

If yes, complete and attach form TC-69B, listing each business location.

3.Will you do one or both of the following:

a.sell goods or services that are shipped from outside Utah to a Utah customer(s)?

b.have goods or materials delivered from outside Utah to a location(s) in Utah other than your fixed place of business?

4.Will you do multi-level marketing?

If yes, we will send you a Multilevel Marketing Agreement once we have reviewed and processed your application.

5.Will you charge admission or fees for any entertainment, recreation, exhibition, cultural or athletic activity

provided somewhere other than your business location?

6.Will you provide services (cleaning, washing, dry cleaning, repairing or renovating tangible personal property) at non-fixed places of business and not sell tangible personal property?

7.Will you receive recurring payments for leases or rentals of tangible personal property or services?

8.Are you a seller with 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.

9.Will you sell grocery food? See Pub 25 for the definition of grocery food.

10.Will you sell motor vehicles, aircraft, watercraft, manufactured homes, modular homes or mobile homes in a city or town with the resort communities tax?

The resort communities tax applies to: Alta, Boulder, Brian Head, Bryce Canyon, Garden City, Green River, Independence, Kanab, Midway, Moab, Orderville, Panguitch, Park City, Park City East, Springdale and Tropic

11.Are you a utility providing telephone service, electricity or gas?

If yes, complete and attach form TC-62Q.

12.Will you have retail sales of new tires? This includes new tires sold as part of a vehicle sale, new tires bought

on or for rented vehicles, and new tires bought from anyone not collecting the Waste Tire Recycling Fee.

13.Will you provide motel, hotel, trailer court, campground or other lodging services for less than 30 consecutive days?

14.Are you a restaurant? See Pub 25 for the definition of restaurant.

15.Will you rent motor vehicles (12,000 pounds or less) to customers for 30 days or less?

16.Will you sell residential fuels (electricity, heat, gas, coal, fuel oil, firewood and other fuels for residential use)?

17.Will you purchase goods or services tax-free from outside Utah that you or your business will store or use

in Utah? See Pub 25 for the definition of use tax.

18. Are you a municipality that generates your own taxable municipal energy,

-OR- do you estimate you will collect municipal energy tax of over $1 million annually?

19.If you did not mark question 18, will you sell taxable municipal energy?

20.Do you provide only the transportation component of taxable energy delivered to the point of sale or use?

21.Will you sell disposable cell phones or disposable cell phone minutes?

22.Will you be the first seller in Utah of lubricating oil in packages of less than 55 gallons?

23.Are you a cable operator or a multi-channel video or audio service provider?

24.Are you a sexually explicit business (see Utah Code §59-27-102)?

25.Will you provide telecommunication services to end consumers?

26.Are you a telephone line provider (radio, land line, VOIP, etc.)?

USTC Use

Only

7d. CAS C/S SWT(VA)

2.A

3.J

4.J (M)

5.J (A)

6.J (S)

7.J (L)

8.J (N)

9.G

10.X

11.U

12.SWT(WT)

13.STR

14.SPF

15.STL

16.(R)

18.STE(ER)

19.STE(E)

20.STE(ET)

21.SWT(CP)

22.SWT(LT)

23.SWT(VA)

24.SWT(SX)

25.SMT

26.SEM

Page 4

Sales Tax Applicants...

NOTE: You must pay use tax on goods or services you

Temporary Sales Tax License for Special Events

purchase tax-free and then use. See line 4 of your Sales

You must get a temporary sales tax license any time you

and Use Tax Return.

participate in a special event, even if you have a permanent sales

 

Sales Tax Info

tax license.

See Pub 25, online at tax.utah.gov/forms, for sales tax

A special event is a one-time event or an event that runs six

information. Find sales tax rates online at

months or less where sales occur.

tax.utah.gov/sales/rates.

Examples include fairs, festivals, antique shows, gun shows, food

 

 

shows, art shows, auctions, mall kiosks, swap meets, conventions,

 

hobby shows, seasonal stands in malls, and similar events.

 

See more information at tax.utah.gov/sales/specialevents, or

 

call 801-297-6303, or toll free (outside the Salt Lake area)

 

1-800-662-4335, ext. 6303.

Section 8 – Fuel License

8a. Special Fuel Supplier Effective date (mm/dd/yy): _________

Qualifications:

(Check all operations that apply to you. If none, you do not qualify.)

Import diesel

Produce, refine, manufacture

Acquire diesel fuel (not previously

 

or blend diesel fuel

taxed) for distribution in Utah

8b. Motor Fuel

Effective date (mm/dd/yy): _________

 

Qualifications:

(Check all operations that apply to you. If none, you do not qualify.)

Import motor fuel for use, distribution or sale

Produce, refine, manufacture or compound motor fuel for use, distribution or sale

Purchase motor fuel for resale

Blend

in wholesale quantities to retail

 

dealers inside or outside Utah

 

(does not require a license if all

 

Utah tax is paid to a Utah

 

licensed distributor)

 

8c. Aviation Fuel Effective date (mm/dd/yy): _________

Qualifications: (Check all operations that apply to you. If none, you do not qualify.)

Import aviation fuel for use, distribution or sale

Make aviation fuel retail sales to both federally certificated air carriers and other persons

Produce, refine, manufacture or compound aviation fuel for use, distribution or sale

Purchase aviation fuel for resale Blend in wholesale quantities to retail

dealers inside or outside Utah (does not require a license if all Utah tax is paid to a Utah licensed distributor)

8d. Environmental Assurance Fee Effective date (mm/dd/yy): _________

Qualifications: (Check all operations that apply to you. If none, you do not qualify.)

Import petroleum products for use, distribution or sale

Produce, refine, manufacture or compound petroleum products for use, distribution or sale

8e. Compressed Natural Gas Effective date (mm/dd/yy): _________

(For suppliers of CNG for highway use. A supplier is an owner or lessor of equipment used to compress natural gas.)

Qualifications: (Check all operations that apply to you. If none, you do not qualify.)

Owner of compression equipment Lessor of compression equipment

8f. Liquefied Natural Gas Effective date (mm/dd/yy): _________

(For suppliers of LNG for highway use. A supplier is an owner or lessor of equipment used for liquefied natural gas.)

Qualifications: (Check all operations that apply to you. If none, you do not qualify.)

Owner of equipment designed for the use/disbursement of LNG Lessor of equipment designed for the use/disbursement of LNG

Section 8 continued on Page 6

Page 5

8g. Estimate your monthly total taxable gallons for each fuel type you checked.

 

 

50,000 or less

50,001-150,000

150,001-300,000

300,001 or more

1.

Aviation fuel







2.

Environmental assurance fee







3.

Motor fuel







4.

Special fuel







5.

Compressed Natural Gas*







6.

Liquefied Natural Gas*







*Estimate taxable gallons in gasoline gallon equivalents (GGE = 120 cubic feet)

8h. General questions We may deny your license if you do not answer all questions that apply to you.

1. Provide the state, supplier and estimated monthly gallons of fuel imports (attach additional sheets if necessary):

a.Motor fuels

b.Diesel/biodiesel fuels

c.Aviation fuels

d.Other petroleum

State importing from:

State importing from:

State importing from:

State importing from:

_____

Supplier name: _____________

Est. gallons per month: ____

_____

Supplier name: _____________

Est. gallons per month: ____

_____

Supplier name: _____________

Est. gallons per month: ____

_____

Supplier name: _____________

Est. gallons per month: ____

2.How will you report motor, aviation and diesel fuel gallons?

(The basis you choose must stay the same for the calendar year. You may only change your election on January 1.)

Gross election – actual meter amount

Net election – converted to 60 degrees

Section 9 – Mining Severance

9a. When will you start operations in Utah?

Month Day Year

Section 10 – Oil & Gas Conservation and Severance

10a. When will you start operations in Utah?

Month Day Year

10b.DOGM Number

Issued by the Utah Department of Natural Resources:_____________

Section 11 – Radioactive Waste

11a.When will your Utah facility begin operation?

Month Day Year

USTC Use

Only

OGC

OGS

Page 6

Section 12 – Cigarette and Tobacco

12a. When will you start selling or making purchases?

Month Day Year

12b. Business Activities

 Check each box where your answer is "yes." Notify the Tax

Commission if any of the information changes.

1.Will you purchase tobacco products (shisha; moist snuff; RYO, pipe and chewing tobacco; snus; etc.) tax-free for sale in Utah?

Bond required. Check “Tobacco Products Distributor” on page 1 (1a) and attach bond.

The cash or surety bond value must equal your estimated quarterly tobacco products tax

($500 minimum). The Tax Commission may require you to increase your bond if your actual tax is greater than the estimated amount.

Estimate your tobacco products tax for a quarterly reporting period: $________

2.Will you purchase unstamped cigarettes and affix a Utah stamp prior to sale or distribution?

Bond required. Check “Cigarette Stamper” on page 1 (1a) and attach bond. The minimum value of the cash or surety bond is $500.

Note: Unpaid cigarette stamp purchases may not exceed 90 percent of your bond value.

3.Will you make retail sales of cigarettes and/or tobacco products (RYO tobacco, shisha, moist snuff, etc.)?

Signed & notorized affidavit required if:

a)you are not required to post a bond (see questions 1 and 2, above), AND

b)you will sell ONLY stamped cigarettes (no other tobacco products).

The affidavit must state that you will only sell stamped cigarettes.

4.Are you a Participating Manufacturer of cigarettes or RYO tobacco?

5.Are you a Non-participating Manufacturer of cigarettes or RYO tobacco?

6.Will you operate a cigarette rolling machine in Utah?

Certification required. Attach form TC-550.

USTC Use Only

1.distributor

2.stamper

3.retailer

4.PM mfg

5.NPM mfg

6.RMO

7.PACT

7. Are you subject to the PACT Act and will you ship cigarettes and/or tobacco products into Utah from another state or country?

Multiple Locations: If you will sell cigarettes and/or tobacco products (including vending machine sales) from more than one fixed Utah location, attach form TC-69B, listing each business location. Include $30 per each new location listed.

See Pub 65, Tax Information for Retailers, Distributors and Stampers of Cigarettes and Tobacco Products

Section 13 – Beer

Only complete section 13 if you are a business located in Utah. If you’re an out-of-state supplier with no Utah presence, submit form TC-69N.

13a. When will you start manufacturing or distributing beer in Utah?

Month Day Year

13b. Business Type

 Check all that apply.

1.Beer manufacturer

2.Beer distributor

Page 7

Section 14 – Authorized Signatures

Required by all applicants.

 

 

I understand the Tax Commission will review all officers/owners listed in Section 2j (page 3) for previous, unpaid tax debt and I may have to resolve tax issues or post a bond.

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 will be liable for a penalty equal to the total amount of tax not collected, not accounted for or not paid (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 confirms I have reviewed this section with all those named on this form.

Signature Requirements (for organizational structure checked on line 2a):

• Individual/Sole Proprietor

Signature must match SSN provided in Section 2 (2e)

 

(for example, 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.

• Trust

The grantor or a trustee must sign.

• Limited Liability Company / Single Member LLC

A member must sign.

• Government

A government official must sign.

14a. Sole Proprietors Only

You must provide the following information if you are a sole proprietor applying for the tax license(s) shown in Section 1 of this application. Under state and federal law we cannot issue a license to any person who does not provide this information.

If you are a sole proprietor who is not a U.S. citizen, you must file this application IN PERSON at a Tax Commission office.

Check one (providing false information subjects the signer to penalties of perjury):

I am a U.S. citizen and have provided my Social Security Number in Section 2 (2e).

I qualify under 8 U.S.C. 1641 and I am present in the U.S. lawfully.

I-94

Number*:

___________________________

Alien Registration

Number*:

___________________________

Employment Authorization Card Number*: ___________________________

*The I-94 (arrival/departure) number and the Alien Registration Number are issued by the U.S. Citizenship and Immigration Service.

Under penalty of perjury, I declare that I am a U.S. citizen OR that I qualify under 8 U.S.C. 1641 and am present in the United States lawfully.

Sole Proprietors Sign Here: __________________________________________

Title:

__________________

Print Name: __________________________________________

Date:

__________________

14b. All Applicants

Under penalty of perjury, I declare that, to the best of my knowledge, the information on this application is true, correct and complete.

ALL APPLICANTS Sign Here: __________________________________________

Title: __________________

Print Name: __________________________________________

Date: __________________

 

 

 

Reporting and Payment Guidelines

 

 

Always file tax returns by the due date and pay taxes in full. You must file a return, even if no taxes are due. Enter 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. Get forms 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 may file an appeal within 30 days of receiving the notice. See Pub 2, Utah Taxpayer Bill of Rights.

For questions about EFT payments, see form TC-85 for sales and use tax, or call 801-297-3817. For employer withholding, see Pub 43, or call 801-297-7626.

Form Breakdown

Fact Number Description
1 The TC-69 form is essential for businesses to register with the Utah State Tax Commission for various taxes.
2 To register a Doing Business As (DBA), applicants must use a separate form, the Business Name Registration / DBA Application.
3 Completion of this form can be done online for faster processing at osbr.utah.gov.
4 For specific licenses such as the Employer Withholding License and Mineral Production Withholding, no fee is required.
5 A Cigarette and Tobacco License requires a fee of $30 per location, which needs to be paid to the Utah State Tax Commission.
6 Non-U.S. citizen sole proprietors must apply in person and provide proof of lawful presence in the United States.
7 Applicants may be personally liable for the previous owner's unpaid sales and use tax if purchasing an existing business in Utah.
8 The Utah Code §59-12-112 governs the liability for the seller's unpaid sales and use tax in business transactions.

Detailed Steps for Writing Utah Tc 69

Filling out the Utah TC-69 form is a process that businesses must undertake to register with the Utah State Tax Commission for various tax licenses. This procedure ensures businesses comply with state tax regulations, covering everything from sales and use tax licenses to special fuel supplier designations. The steps outlined below guide individuals and entities through completing this form accurately and efficiently. It's important to submit a correctly filled form to avoid any delays in obtaining the necessary registrations that allow businesses to operate within legal parameters in Utah.

  1. Begin by carefully reading the general instructions provided to ensure understanding of the form's requirements.
  2. For Section 1 - Type of Registration, check every box that applies to the tax license(s) you are applying for. If necessary, include a check for the required fee(s) as indicated.
  3. Under Section 2 - General Information, select your organizational structure and fill in the details about your organization's date, Department of Commerce Entity Number, tax year-end date, and Federal Identification Number.
  4. In Section 2f, provide the name of the Business Entity, owner's contact information, and the physical street address of the business.
  5. If applicable, fill in the DBA/Business Name and additional location details in Section 2g.
  6. Provide your business mailing address and contact information in Section 2h.
  7. Describe the nature of your business in detail in Section 2i. Include the types of products sold or services offered.
  8. Complete Section 2j with officer/owner information. You may need to attach additional sheets if more space is required.
  9. For Section 3 - Employer Withholding, indicate when you will start paying wages and estimate the amount of Utah wages you expect to pay in a calendar year. Answer all applicable questions regarding filing options.
  10. Fill in the remaining sections applicable to your business operations, such as Sections 4 through 8, which cover various tax registrations related to mineral production withholding, insurance premiums, sales and use tax, and various fuel licenses.
  11. After completing the form, review all information for accuracy. Incomplete or illegible registration forms will be rejected.
  12. Mail or fax the completed form to the Utah State Tax Commission at the address or fax number provided in the general instructions.

Upon submission, allow the Utah State Tax Commission 15 business days to process the form. For a faster processing option, consider registering online as recommended in the general instructions. It is also advised to contact the proper city or county offices for any additional business licensing requirements. Taking these steps ensures that your business meets all necessary tax registration obligations in the state of Utah.

Common Questions

  1. What is the purpose of the Utah TC-69 form?

    The Utah TC-69 form is used for state business and tax registration. This form enables businesses to register with the Utah State Tax Commission to obtain necessary licenses and registrations for various taxes and services. For instance, it covers licenses for employer withholding, sales and use tax, various specific product taxes, and energy taxes. It is essential for businesses operating in Utah to complete this form to comply with state tax regulations.

  2. How can I submit the Utah TC-69 form?

    You can submit the Utah TC-69 form either by mail or fax to the address and number provided on the form. Additionally, for faster processing, it's encouraged to register online at the Utah State Business Registration (OSBR) website. Remember, all applicants must provide clear and complete information to avoid rejection of their form. Following the submission, allow up to 15 business days for processing.

  3. Are there any fees associated with the Utah TC-69 form?

    Most registrations on the Utah TC-69 form do not require a fee. For example, licenses for employer withholding, sales and use tax, insurance premium, and several others are issued without a fee. However, for a Cigarette and Tobacco License, there is a $30 fee per location. Also, certain licenses may require a bond, specifically the Cigarette Stamper License and the Tobacco Products Distributor License, which necessitates getting a surety or performance bond from an insurance company.

  4. What should I do if I'm a sole proprietor and not a U.S. citizen?

    If you are a sole proprietor applying for tax licenses listed on the Utah TC-69 form and are not a U.S. citizen, you must apply in person at a Tax Commission office. It is mandatory to bring proof that you are in the United States lawfully. Required documents include your employment authorization card, documentation showing your I-94 (arrival/departure) number, and your Alien Registration Number issued by the U.S. Citizenship and Immigration Services.

Common mistakes

Filing the Utah TC-69 form, which is essential for state business and tax registration, can be a complex process. Various pitfalls can trip up applicants, leading to delays and potential issues with the Utah State Tax Commission. Here are ten common mistakes to avoid when completing this form:

  1. Not reading the instructions thoroughly can lead to errors in completing the form. Every section has specific requirements that must be met for successful processing.
  2. Failing to provide complete and legible information can result in the rejection of the form. It’s important to type or print clearly, providing all requested details.
  3. Incorrectly selecting the type of registration needed. Each box corresponds to different tax licenses and requirements. Checking the wrong box can lead to incorrect processing.
  4. Omitting previous or existing Utah tax account numbers. If applicable, these are crucial for connecting past and present tax obligations.
  5. Neglecting to apply in person when required, especially for sole proprietors who are not U.S. citizens. This oversight can delay the registration process significantly.
  6. Selecting the wrong organizational structure for your business leads to improper tax filings. Whether you're an LLC, corporation, or sole proprietor, this selection affects how your business is taxed.
  7. Providing an incorrect or missing Department of Commerce Entity Number, if already assigned, can complicate verification of your business's legal standing and delay the registration.
  8. Failure to accurately estimate your annual net sales and tax liability can result in incorrect tax assessments or unexpected liabilities.
  9. Overlooking the need to attach a surety or performance bond for certain types of licenses, such as the Cigarette and Tobacco License, distorts the legal obligations and financial protections in place for the state and the applicant.
  10. Skipping the option to register online through TaxExpress can prolong the registration process. The online system is designed for faster processing and convenience.

Ensuring careful attention to these details can streamline the process, helping to secure the necessary licenses and registrations without delay. It’s also advisable to double-check the form before submission and consider consulting with a professional if there are any uncertainties. Remember, completing the TC-69 form accurately is a key step in establishing and legally operating your business in Utah.

Additionally, it’s critical to stay informed about any changes in the form or registration requirements by regularly visiting the Utah State Tax Commission website or contacting their office directly. Staying proactive in fulfilling state requirements helps in avoiding penalties and maintaining good standing with the tax authorities.

Documents used along the form

When businesses engage in the registration process using the Utah TC-69 form to meet state business and tax registration requirements, they often need to accompany this form with several other essential documents. Each of these documents plays a pivotal role in assuring compliance with Utah's regulatory framework, facilitating smoother operations for the business, and ensuring that all legal bases are covered.

  • Business Name Registration / DBA Application: Critical for businesses operating under a trade name different from their legal entity name. This document registers the Doing Business As (DBA) name with the Utah Department of Commerce, clarifying the business's identity and ensuring exclusivity in the state.
  • Articles of Organization (for LLCs) or Incorporation (for Corporations): These constitute the foundational legal documents required to establish a business as a legal entity in Utah. They outline the business structure, governing rules, and the roles of each member or director, thereby providing a solid framework for operational governance.
  • Employer Identification Number (EIN) Confirmation Letter: Issued by the IRS, this letter confirms a business's EIN, a necessary identifier for tax purposes. It's essential for hiring employees, opening business bank accounts, and filing tax returns.
  • Proof of Business Insurance: Depending on the nature of the business, various forms of insurance might be required, such as liability, workers' compensation, or professional liability insurance. Proof of insurance is often required for licensing and protecting the business against potential liabilities.
  • Local Business License Application: Depending on the business location within Utah, a local business license may be needed in addition to state registration. This document is filed with the city or county where the business operates, adhering to local regulations and permissions for legal operations.

Together, these documents support the initial registration process, not only serving compliance purposes but also laying a foundation for responsible and structured business operations. They represent steps towards establishing credibility, legal integrity, and the operational framework necessary for a successful business venture in Utah. Understanding each document's role and requirement can aid in a smooth registration process, ensuring that businesses meet Utah's legal and regulatory standards from the outset.

Similar forms

The Utah Application for Employer Identification Number, also known as IRS Form SS-4, is akin to the TC-69 form in that both are integral for businesses to comply with tax-related requirements. The SS-4 form is used by business entities to apply for an Employer Identification Number (EIN), which is necessary for tax filing and reporting purposes. Similarly, the TC-69 form enables businesses in Utah to register for various state taxes and licenses, ensuring compliance with state tax laws thereby making both forms crucial for business legitimacy and operational functionality.

Another related document is the Utah Business Registration form, which is required for all new businesses to legally operate within the state. Like the TC-69 form, this registration form collects information about the business, such as its name, type, and owner details. However, the Business Registration form is more focused on the legal establishment of the business within the state, while the TC-69 form focuses more on tax and license registration.

Similarly, the Sales and Use Tax Permit Application parallels the TC-69 form by allowing businesses to collect sales tax on taxable sales made within Utah. While the TC-69 encompasses broader tax registrations, including sales and use tax, the Sales and Use Tax Permit specifically focuses on the authorization to collect sales tax. This targeted approach facilitates state revenue collection and ensures businesses comply with sales tax regulations.

The Employer's Quarterly Federal Tax Return, or IRS Form 941, shares a common purpose with portions of the TC-69 form, particularly in the context of withholding taxes from employees' wages. Both documents are integral for tax reporting and compliance, albeit at different government levels. The TC-69 form allows for the registration of employer withholding for the state, while Form 941 deals with the federal aspect, including Social Security and Medicare taxes.

The Workers' Compensation Insurance Coverage Verification form in Utah is another essential document for businesses, akin to the TC-69 form's registration for a Self-Insured Employer. While the former is more about verifying existing coverage to protect employees in case of work-related injuries, the latter includes the option for businesses to register as self-insurers. Both forms underscore the importance of safeguarding employees and complying with regulatory requirements related to employment.

Last but not least, the Application for Certificate of Authority by a Foreign Corporation is similar to the TC-69 form in its facilitation of business operation within a new jurisdiction. Where this application permits out-of-state corporations to conduct business in Utah, the TC-69 form addresses the state-specific tax registrations necessary for their legal and compliant operation. Both are critical steps for expanding businesses into new territories, requiring detailed submission of business information and intents.

Dos and Don'ts

Completing the Utah TC-69 form, a critical step for state business and tax registration, requires attention to detail and adherence to specific guidelines. Here's a helpful breakdown of do's and don'ts:

  • Do carefully read all the instructions provided on the form before you start filling it out to avoid common mistakes.
  • Do type or print clearly in ink to ensure all information is legible and can be processed efficiently by the Tax Commission.
  • Do make sure to check all the boxes that apply to your business under Section 1 – Type of Registration to accurately represent your business activities.
  • Do provide complete and accurate information about your business's organizational structure in Section 2 to comply with state requirements.
  • Do include your Social Security Number (SSN) if you're a sole proprietor or provide your Employer Identification Number (EIN) for all other business types in the appropriate section.
  • Do double-check the business mailing address you provide to ensure timely correspondence from the Tax Commission.
  • Do accurately describe the nature of your business in detail in Section 2i to facilitate correct processing of your application.
  • Do confirm the accuracy of all previous or existing Utah tax account numbers listed for all owners, officers, members, trustees, and partners in Section 1b.
  • Do mail or fax the completed form to the provided address/fax number, or for faster processing, register online at the specified website.
  • Do contact the proper city or county for additional business licensing requirements, as mentioned in the General Instructions.
  • Don't skip any sections or questions that are applicable to your business; incomplete forms will be rejected.
  • Don't use a P.O. Box address where a physical street address is required; this can cause delays or rejection of your form.
  • Don't forget to attach a bond if applying for a cigarette stamping and tobacco wholesale distribution license as listed in Section 12.
  • Don't neglect to check whether you need a special license for sales at temporary events or for specific tax categories as detailed on the form.
  • Don't assume all information from a previous registration is current; update any officer/owner information as necessary in Section 2j.
  • Don't omit the payment for a Cigarette and Tobacco License if applicable; ensure the check is made payable to Utah State Tax Commission.
  • Don't overlook the necessity to apply in person if you are a sole proprietor not a U.S. citizen, as specified in the General Instructions.
  • Don't forget to check eligibility and requirements for specific tax licenses or bonds in Sections specific to those licenses.
  • Don't disregard the advice to register online for faster processing, as mentioned in the General Instructions.
  • Don't forget to seek accommodation under the Americans with Disabilities Act if needed, as noted in the form's instructions.

Misconceptions

When it comes to managing business and tax obligations in Utah, the Utah TC-69 form is a crucial document for businesses operating within the state. However, there are several misconceptions surrounding this form that can lead to confusion and missteps. Here, we aim to clarify some of the most common misunderstandings.

  • Only for Retail Businesses: One prevalent misconception is that the Utah TC-69 form is exclusively for businesses engaged in retail sales. In reality, this form is multifaceted and required for registering a wide array of tax licenses besides sales and use tax, including but not limited to employer withholding, mineral production withholding, and various specific licenses such as for tobacco products and fuel tax. It serves as a comprehensive registration tool for numerous business types beyond just retail.
  • Mandatory In-Person Submission for Non-U.S. Citizens: Another misunderstanding is that non-U.S. citizens must always submit their TC-69 form in person. While the form stipulates that sole proprietors who are not U.S. citizens must apply in person with appropriate documentation, this is primarily to verify lawful presence. Many other aspects of business registration and tax obligations can still be processed through mail or online submissions, making it convenient for all applicants to comply with state regulations efficiently.
  • Immediate Processing: Some people are under the impression that the Utah TC-69 form and related registrations are processed immediately. However, the form explicitly mentions that processing takes up to 15 business days, and for quicker results, online registration is recommended. This timeline is crucial for planning purposes, especially for new businesses eager to start their operations in compliance with state laws.
  • No Online Registration Option: Contrary to what some believe, there is indeed an online registration option available for businesses through the OneStop Business Registration website (osbr.utah.gov). This misconception might stem from a lack of awareness or understanding of online resources provided by the state. Online registration is not only convenient but also potentially faster than mailing or faxing the form, aligning with the state's efforts to streamline business processes.

In conclusion, understanding the correct procedures and requirements for the Utah TC-69 form is essential for businesses to ensure compliance with state tax laws and regulations. Dispelling these misconceptions helps pave the way for smoother, more efficient business operations and interactions with state tax entities.

Key takeaways

Filing the Utah TC-69 form is an essential step for those looking to handle tax registrations within the state. Below are key takeaways to assist in understanding and utilizing this form effectively.

  • It is crucial to read the instructions carefully and ensure that the form is filled out legibly and completely. Incomplete or illegible forms will be rejected by the Utah State Tax Commission, potentially delaying the registration process.
  • The form offers the ability to register for various tax licenses without a fee for most, though some specific licenses, like the Cigarette and Tobacco License, require a fee per location. This highlights the importance of accurately determining which licenses apply to your business activities to comply with state regulations.
  • For sole proprietors who are not U.S. citizens, there is a requirement to apply in person at a Tax Commission office with relevant documentation proving lawful presence in the United States. This ensures that all business owners comply with federal and state regulations regarding employment authorization.
  • To expedite the processing of the TC-69 form, applicants are encouraged to register online at osbr.utah.gov. This option is recommended for faster handling, with the standard processing time for mailed or faxed forms being up to 15 business days.

By following these guidelines, individuals can navigate the tax registration process in Utah more smoothly, ensuring compliance with state laws and regulations.

Please rate Blank Utah Tc 69 Form Form
4.76
Excellent
178 Votes