Utah

Utah allows nonprofits to file the TC-62n form once per month to receive sales tax refunds. In addition to reporting a total amount of sales tax spent, nonprofits must retain proof of purchase (receipts) for all refunded transactions for three years after the purchase. Givefront ensures that no purchase are double counted, and only purchases which have valid receipts are included. To mandate receipt collection for all purchases, you can configure your policy settings.

Apply for Sales and Use Account Id

In order to be eligible for refunds, your organization must first submit a TC-160 form to the Utah State Tax Commission.

• File Online
• Download TC-160 Form

Once you receive your Sales and Use Account Id, you can enter it into Givefront so that we can pre-fill it on the TC-160 form.

Start Tracking

The main tax dashboard can be accessed via the Sales Tax tab on the sidebar. For a given month, it shows which transactions are ready to be refunded, which transactions need additional information, and which transactions are ineligible. In order to mark a transaction as ready to refund, it must have a sales tax amount and a receipt uploaded.

When a receipt is uploaded for a transaction, Givefront attempts to extract the amount of tax spent from the receipt. If the sales tax can't be extracted from the receipt, it must be added manually.

Create A Refund

At the end of the month, you can "Create a refund" to generate your TC-160 form. It will mark all eligible transactions as refunded, and prefill the total sales tax amount in the TC-62N form.

Refund History

You can view past refunds by clicking on the Refund History button. For each refund, you will be able to view the total refund requested, download a zip file of all receipts associated with the refund, and download your prefilled TC-62N form.

After the refund is created on Givefront, it will have a status of "started". When your organization mails in the TC-62N, you can manually update the status to "submitted", and when you receive the refund you can update it to "received".

Transactions Ineligible for Refund

Only transactions which take place in the state of Utah are eligible for Utah sales tax refund. If the purchase is online, the sales tax rate is applied for the location which the purchase is shipped to. Additionally, the following restrictions apply, which are also stated on the TC-62n form.

1. Purchases of $1,000 or more must be exempted from sales tax at the point of purchase
2. If the sale is made by a public utility to a religious or charitable institution, the exemption must be taken at the point of purchase
3. If a contract exists between the seller and the religious or charitable institution, the exemption may be taken at the point of purchase regardless of the dollar amount of the sale