Utah Sales Tax Exemptions
| Exemption Reason | Form | Issued By | XMPT Delivery |
|---|---|---|---|
| General Exemptions | TC-721 | Purchaser | Create |
| Out-of-State Use | TC-721A | Purchaser | |
| Aviation Fuel | TC-721AV | Purchaser | |
| Beer Tax | TC-721AB | Purchaser | |
| Cannabinoid Products | TC-721CBD | Purchaser | |
| Compressed Natural Gas | TC-721CNG | Purchaser | |
| Direct Pay Permit | TC-721DP | Purchaser | |
| Environmental Assurance Fee | TC-721E | Purchaser | |
| Government Entities | TC-721G | Purchaser | Create |
| Non-Utah Retailers | TC-721NR | Purchaser | |
| Religious & Charitable Purchases | TC-721RC | Purchaser | Create |
Multi-state forms available:
| Form | Issued By | XMPT Delivery | Revision |
|---|---|---|---|
| MTC Uniform Sales Tax Certificate | Purchaser | Create | October 14, 2022 |
| SST Streamlined Sales Tax Certificate | Purchaser | Create | December 21, 2021 |
Notes:
Utah uses a multipurpose exemption form (TC-721) that covers most types of exemptions, with the purchaser selecting the applicable exemption type on the certificate.
Form TC-721G is specifically for government entities and schools to use when making tax-exempt purchases.
Form TC-721A is used for purchases of motor vehicles and boats that will be used exclusively outside Utah.
Sellers who accept an exemption certificate in good faith do not need to collect sales tax from the purchaser and may report the purchase price as exempt on their Utah Sales and Use Tax Return.
Sellers must retain completed exemption certificates in their records for at least three years from the date of sale.
Purchasers must provide their business name and address, tax license number, and select the appropriate exemption type that applies to their purchase.
When using a TC-721 certificate for multiple purchases from the same vendor (a "blanket certificate"), the certificate remains valid until there is a material change in the information provided.
Direct payment permits (Form TC-721DP) allow businesses to purchase items without paying tax to the vendor, assuming responsibility for determining and paying applicable taxes directly to the state.
Form TC-721NR is specifically for non-Utah retailers accepting merchandise delivery in Utah.
Manufacturing exemptions apply to machinery, equipment, and normal operating repair or replacement parts used in manufacturing operations when used for new or expanding operations, or for equipment with at least a three-year useful life.