[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-305004-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-305004-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","utah-sales-tax-exemption-what-to-do","Utah Sales Tax Exemption - What To Do","","Religious or charitable institutions receive approval for a Utah sales tax exemption. The document explains when sales tax must be charged or paid, including rules for sales not directly related to religious or charitable acts, regular public sales of food, and purchases not related to qualifying acts. It also lists exempt taxes such as transient room, resort communities, prepared food, and tourism leasing taxes, and identifies non-exempt categories like motor/special fuel and property taxes. Instructions cover refunds, exemption numbers, and use of specific forms including TC-721 and exemption certificates.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/utah-sales-tax-exemption-what-to-do/305004/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/utah-sales-tax-exemption-what-to-do/305004.png","ImageObject",442,249,{"name":42,"@type":43},"Aldword","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"When must a religious or charitable institution charge sales tax in Utah?","Question",{"text":62,"@type":63},"Sales tax must be charged if sales are not directly related to a religious or charitable act or organization. Sales tax also applies to food sold to the general public on a regular basis.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"When does the institution have to pay sales tax on purchases?",{"text":67,"@type":63},"Sales tax must be paid on purchases not directly related to a religious or charitable act or organization. It also applies to purchases for personal use not related to the organization.",{"name":69,"@type":60,"acceptedAnswer":70},"Which taxes are exempt and which are not under the Utah exemption?",{"text":71,"@type":63},"The exemption applies to Utah state and local combined sales and use taxes and related taxes such as transient room tax, resort communities tax, prepared food tax, and tourism leasing tax. It does not apply to motor fuel or special fuel taxes and property taxes.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},305004,1790383779,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social 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refund on most of your purchases.You do not have to charge sales tax on most of your sales.  \n# What To Do\n\n·  Please use the coupons with account number 12032376-005-STC when you claim a refund from us.  \n# Charging Sales Tax\n\n·  You must charge sales tax if you make sales that are not directly related to a religious or charitable act ororganization.Section 513 of 26 U.S.C.A.,defines unrelated trades or business.  \n·  You must charge sales tax on food if you sell it to the general public on a regular basis.  \n# Paying Sales Tax\n\n·You must pay sales tax if you buy items that are not directly related to a religious or charitable act ororganization.Section 513 of 26 U.S.C.A.,defines unrelated trades or business.  \n·You must pay sales tax if you make purchases for your personal use not related to the organization.  \n·You must pay sales tax at the time of purchase if you make purchases totaling less than $1,000.  \n·  You may claim a refund on this type of purchase.  \n# Exempt Taxes\n\n·This exemption applies to Utah state and local combined sales and use taxes and the following related taxes:  \n·Transient Room Tax  \n·   Resort Communities Tax  \n·  Prepared Food Tax  \nTourism Leasing Tax  \n# NON-Exempt Taxes\n\n·This exemption does not apply to:  \n·  Motor Fuel or Special Fuel Taxes  \n·  Property Taxes  \nThe Utah Taxpayer Billof Rights (Pub 2)is available on the Tax Commission's website tax.utah.gov or upon request.This publicationdescribes your rights and obiigations and the Tax Commission's procedures for appeals,refund claims and collections.If you need an accommodation under the Americans with Disabilites Act,contact the Tax Commission at 801-297-3811 or TDD801-297-2020.Please allow three working days for a response.  \nalL014  \n0272019  \nLetter iD  \nL1227184544  \nAccount TypeSales and Use Tax(STC)  \nAccount Number  \n12032376-005-STC  \nTAXPAYER ACCESS POINTtap.utah.gov  \nUT4H  \n·Please use the Exemption Number:N35856 or your Sales Tax License number:12032376-005-STC when youmake purchases and claim an exemption at the time of purchase.  \nYou are not required to charge sales tax on food you sell to the general public if the sales are at an occasionalreligious or charitable function.  \n·  You are not required to pay sales tax if you make purchases totaling $1,000 or more and you give the seller acompleted Form TC-721,Exemption Certificate,available on our website at tax.utah.gov/forms.  \n·You are not required to pay sales tax if you have a written contract with the seller.If you do not have a writtencontract,you may use Form TC-73,Sales Tax Exemption Contract,available on our website attax.utah.gov/forms.  \n·  You are not required to pay sales tax on utilities (electricity,gas,telephone service,etc.)if you give the publicutility a completed Form TC-721,Exemption Certificate,available on our website af tax.utah.gov/forms.","cbCaipjS6kYyWNpt","https://ap.wps.com/l/cbCaipjS6kYyWNpt","pdf",88634,"English","# What To Do\n# Charging Sales Tax\n# Paying Sales Tax\n# Exempt Taxes\n# NON-Exempt Taxes","[{\"question\":\"When must a religious or charitable institution charge sales tax in Utah?\",\"answer\":\"Sales tax must be charged if sales are not directly related to a religious or charitable act or organization. Sales tax also applies to food sold to the general public on a regular basis.\"},{\"question\":\"When does the institution have to pay sales tax on purchases?\",\"answer\":\"Sales tax must be paid on purchases not directly related to a religious or charitable act or organization. It also applies to purchases for personal use not related to the organization.\"},{\"question\":\"Which taxes are exempt and which are not under the Utah exemption?\",\"answer\":\"The exemption applies to Utah state and local combined sales and use taxes and related taxes such as transient room tax, resort communities tax, prepared food tax, and tourism leasing tax. It does not apply to motor fuel or special fuel taxes and property taxes.\"}]","Utah Sales Tax Exemption - What To Do | PDF",1789820849]