TC-62W Instructions — Wholesalers Sales Tax Return

TC-62W, Miscellaneous Tax Instructions

# General Instructions

Use this spreadsheet to complete your Miscellaneous Tax Return.
Always check the revision date to be sure you have the newest form. Keep all supporting documentation in case of audit.

Filing Instructions

To File a Return

Download the current template and save to your computer before using.
Follow the template instructions to complete and save your template.
Sign into your Taxpayer Access Point (TAP) account.
Import and submit your file.

# Template Instructions

Enter information in the green fields, as explained below.
Note: The tax rates on this template are based on the current filing period. The other white fields on this template will all auto-fill based on the information you enter in the green fields.

# Account / Contact Info (Rows 3-8)

Row 3 Enter your business name and contact phone number.
Row 4 Enter your account number and preparer's name.
Row 5 Enter the filing period and your contact email.
Row 8 If you are filing an amended return, select "Y" for yes from the dropdown menu. If not amending, select "N" for no.
For the rest of this template, you only need to complete the sections that apply to you.

Waste Tire Fee
Row 14 Enter the number of tires sold.

Prepaid Disposable Cell Phone Tax
Row 18, Column C Enter the number of transactions.
Row 18, Column D/E Enter the total dollar amount of prepaid disposable wireless telecom service sales.

# TC-62Wi 4/24

Note: This is the only approved TC-62W template for uploading your data.
Important

Don't copy or alter cells or their formatting. If you must paste from other data, use the PASTE VALUES command.
To avoid errors, don't leave blank fields in the spreadsheet except in sections that don't apply to you.
Dropdown menus have been provided where possible.
Recent versions of Microsoft Excel automatically save files as .xlsx. You must save your file as .xls to upload.

Lubricating Oil Tax
Row 22 Enter the number of quarts sold.
Row 23 Enter the number of gallons sold.

Multi-channel Video and Audio Services Tax
Row 28, Column D/E Enter the total dollar amount of video and audio services gross receipts.
Row 28, Column J Enter the non-refundable tax credit.

Sexually Explicit Business Tax
Row 32 Enter the total dollar amount of sexually explicit business gross receipts.

Locomotive Fuel Tax
Row 36 Enter the total dollar amount of locomotive fuel gross receipts.

Electric Vehicle Charging Tax
Row 40 Enter the electric vehicle charging gross receipts.

# Tax Type

The fields on rows 45-51 show the amount due for each of the taxes reported on this template. The bottom field (row 53) is the total amount due with this return.

References/Resources
Forms and Publications:

TC-62W, Miscellaneous Tax Return
Publication 25, Sales and Use Tax General Information

Returns and Schedules
You may be penalized if you do not file the correct forms and schedules. See tax.utah.gov/billing/penalties-interest for more information.

# Information Updates

Contact the Tax Commission immediately if account information changes.

If you need to open a new business or report a change in ownership, go to tap.utah.gov.
If you need to change an address, close an outlet or account, or add or remove an officer or owner, submit form TC-69C

(Notice of Change for a Tax Account).

TC-62Wi 4/24

# Taxpayer Resources

The Tax Commission offers online workshops to help taxpayers understand Utah taxes. See tax.utah.gov/training for a list of all training resources. For more information or access to online services, forms or publications, see tax.utah.gov.
You may also write or visit the Utah State Tax Commission at 210 North 1950 West, Salt Lake City, UT 84134-0400, or phone 801-297-2200 (800-662-4335). Or email questions to taxmaster@utah.gov.

If you need an accommodation under the Americans with
Disabilities Act, email taxada@utah.gov, or call 801-297-3811 or TDD 801- 297-2020. Please allow three working days for a response.