Free 2007 Utah Sales and Use Tax Direct Payment Permit Application, TC-61DPA - Utah

Utah State Tax Commission
210 N 1950 W · Salt Lake City, UT 84134 · www.tax.utah.gov

TC-61DPA
Rev. 6/06

Utah Sales and Use Tax Direct Payment Permit Application

Applicant Information
Owner's name Business name Business address City State ZIP code Daytime phone number Business phone number

Utah Sales Tax Account Number

Federal Identification Number (EIN)
A sole proprietor must provide a Social Security Number. All others must provide an EIN

Social Security Number (SSN)

Federal Employer Identification Number (EIN)

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 the Utah State Tax Commission may revoke a direct pay permit at any time if the holder of the permit fails to comply with the provisions outlined in Utah Code §59-12-107.1. Sign Here: ______________________________________________ Print Name: ______________________________________________ Signature Requirements:
· Individual/Sole Proprietor .............................................................. Signature must match SSN provided above (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.

Title: __________________ Date: __________________

IMPORTANT: To protect your privacy, use the "Clear form" button when you are finished.

Clear form

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.

Utah Sales and Use Tax Direct Payment Permit Application Instructions
General Information
Use form TC-61DPA to apply to the Utah State Tax Commission for a Sales and Use Tax Direct Payment Permit. A direct payment permit allows a seller to purchase taxable goods and services without payment of tax to the supplier. The permit holder then determines the taxability and reports and pays the tax due directly to the Tax Commission on the permit holder's monthly sales and use tax return. Type or print clearly. Applications with missing or illegible information will be returned. Mail or fax the completed application to the address below. Allow 15 days for processing.

Seller's Requirement for a Direct Payment Permit
As a seller you must:
· Obtain a sales tax license from the Utah State Tax Commission per Utah Code §59-12-106. · Currently be required to remit sales and use tax by electronic funds transfer in accordance with Utah Code §59-12-108 and have an annual sales tax liability of $96,000 or more. · Demonstrate a timely filing/payment history. Your application will be denied if your account is not current or shows a history of delinquencies (late payment) for sales and use tax. · Demonstrate to the Utah State Tax Commission that you are able to comply with the reporting requirements for local tax distribution sourcing under Utah Code §59-12-207.

Limitations of the Direct Payment Permit
A direct payment permit MAY NOT be used in connection with the following transactions identified in Utah Code §59-12-107.1(2):
Purchases of prepared food, and food and food ingredients, if purchased in the same transaction Amounts paid or charged for lodging accommodations and services Amounts paid or charged for admission or user fees Purchases of the following: a motor vehicle, an aircraft, a watercraft, a modular home, a manufactured home or a mobile home Amounts paid to a telephone service provider for telephone service that originates and terminates within the boundaries of the state of Utah · Amounts paid for mobile telecommunications service that originates and terminates within the boundaries of one state · Amounts paid to a telegraph corporation for telegraph service · Amounts paid for the commercial use of fuel · · · · ·

In addition, the direct pay permit MAY NOT be used to make tax-free purchases normally subject to the following taxes or fees:
· · · · · · · Municipal energy sales and use tax Motor vehicle rental tax Tourism (restaurant) tax Tourism (short-term leasing) tax Transient room tax Emergency services telephone fee Municipal telecom license tax

Auditing Division Utah State Tax Commission 210 North 1950 West Salt Lake City, UT 84134-2000 (801) 297-4600 1-800-662-4335 ext. 4600 Fax: (801) 297-4751 www.tax.utah.gov