[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-detail-303051-en":53,"doc-seo-303051-105":75},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":5,"data":54},{"doc_id":55,"user_id":56,"nickname":57,"user_avatar":58,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":60,"doc_content":61,"file_id":62,"file_url":63,"file_type":64,"file_size":65,"view_count":66,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":67,"language":68,"language_code":69,"site_id":70,"html_lang":69,"table_of_contents":71,"faqs":72,"seo_title":73,"seo_description":60,"update_tm":74,"read_time":9},303051,2336475401981,"Chumphorn","https://ap-avatar.wpscdn.com/avatar/22000c94efd8d5204d?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786935347598174694","Utah State Sales and Use Tax Exemption and Refund Instructions","Instructions for Utah religious or charitable institutions to manage sales and use tax obligations, including when sales tax must be charged, when purchases or activities require payment, and which categories of taxes are exempt. Provides guidance on claiming exemptions using an exemption number or sales tax license, using required forms, and handling non-exempt taxes. Includes refund claim timing rules, coupon requirements, record retention for three years, and contact information for assistance.","Letter Issue Date  \nApril 25,2025  \nlll|P    lp    |l山四I  \nTHE UNIVERSITY OF THE SOUTH  \n735 UNIVERSITY AVE  \nSEWANEE TN 37383-2000  \n# What To Do\n\n·Please use the coupons with account number 16482190-002-STC when you claim a refund from us.  \n# Charging Sales Tax\n\n·You must charge sales taxif 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.·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·  Transient Room Tax  \n·  Resort Communities Tax  \n·  Prepared Food Tax  \n# Tourism Leasing Tax\n\nNON-Exempt Taxes  \n·This exemption does not apply to:  \n·  Motor Fuel or Special Fuel Taxes  \n·  Property Taxes  \nThe Utah Taxpayer Bill of Rights (Pub 2)is available on the Tax Commission's website tax.utah.gov or upon request.This publicationdescribes your rights and obligations 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  \n03/2024  \nLetter ID  \nL0834770848  \nAccount Type  \nSales and Use Tax(STC)  \nAccount Number  \n16482190-002-STC  \nWe approved your request for sales tax exemption as a Religious or Charitable institution.You may claim a salestax exemption or refund on most of your purchases.You do not have to charge sales tax on most of your sales.  \n·Please use the Exemption Number:N37228 or your Sales Tax License number:16482190-002-STC when youmake purchases and claim an exemption at the time of purchase.  \n·You 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.  \nYou 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 at tax.utah.gov/forms.  \n·This exemption applies to Utah state and local combined sales and use taxes and the following related taxes  \n0372024  \nalL014  \nTHE UNIVERSITY OF THE SOUTH  \nApril 25,2025  \n·  Waste Tire Fees  \n·Municipal Energy Tax  \n·  Municipal Telecommunication License Tax  \n·  Multi-Channel Video or Audio Services Tax  \n·  911 Fees  \n·  City Franchise Taxes  \n·  Other States'Taxes  \n·  Federal Taxes  \n# How To Claim A Refund\n\n·  You may claim refunds as often as once a month.  \n·You have three years from the date the sales tax was paid to claim a refund.According to Utah law we mustdeny the claim if it has been more than three years.  \n·Do NOT send receipts,schedules or similar documents to the Tax Commission.\"We will send you a refundcoupon booklet in January of each year.The booklet will have 12 coupons.  \n·Use only original coupons from the coupon booklet.Do not use copies  \n·  Do make changes to the coupon.  \n·_You may make address corrections on the \"Change\"form in the back of the coupon booklet.  \n·  The\"Tax Period\"on the ","cbCaia5Iadxi1rSh","https://ap.wps.com/l/cbCaia5Iadxi1rSh","pdf",901947,8,2,"English","en",105,"# What To Do\n# Charging Sales Tax\n# Paying Sales Tax\n# Exempt Taxes\n# Tourism Leasing Tax\n# How To Claim A Refund\n# Records To Keep\n# Contact Information","[{\"question\":\"When must an organization charge Utah sales tax?\",\"answer\":\"Charge sales tax for sales not directly related to a religious or charitable act or organization, unless an exemption applies. Food sold to the general public on a regular basis also requires charging sales tax.\"},{\"question\":\"How can a religious or charitable institution claim a sales tax exemption?\",\"answer\":\"Use the exemption number or the STC sales tax license number when making purchases and claim the exemption at the time of purchase. For some purchases, provide a completed Form TC-721 (Exemption Certificate) or use a written-contract approach with the applicable form.\"},{\"question\":\"What are the rules for claiming a refund?\",\"answer\":\"Refunds may be claimed as often as once a month, and claims must be filed within three years from the date sales tax was paid. Use only original coupons, submit for the total Utah sales tax amount, and keep required records for three years from the refund request date.\"}]","Utah State Sales and Use Tax Exemption and Refund Instructions | PDF",1789799804,{"code":4,"msg":76,"data":77},"ok",{"site_id":70,"language":69,"slug":78,"title":59,"keywords":79,"description":60,"schema_data":80,"social_meta":135,"head_meta":137,"extra_data":139,"updated_unix":140},"utah-state-sales-and-use-tax-exemption-and-refund-instructions","",{"@graph":81,"@context":134},[82,97,117],{"@type":83,"itemListElement":84},"BreadcrumbList",[85,89,91,94],{"item":86,"name":87,"@type":88,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":90,"name":10,"@type":88,"position":67},"https://docshare.wps.com/template/",{"item":92,"name":41,"@type":88,"position":93},"https://docshare.wps.com/template/letters/",3,{"item":95,"name":59,"@type":88,"position":96},"https://docshare.wps.com/template/utah-state-sales-and-use-tax-exemption-and-refund-instructions/303051/",4,{"url":95,"name":59,"@type":98,"image":99,"author":104,"headline":59,"publisher":106,"fileFormat":109,"inLanguage":69,"description":60,"dateModified":110,"datePublished":111,"encodingFormat":109,"isAccessibleForFree":112,"interactionStatistic":113},"DigitalDocument",{"url":100,"@type":101,"width":102,"height":103},"https://docshare.wps.com/thumbnails/utah-state-sales-and-use-tax-exemption-and-refund-instructions/303051.png","ImageObject",442,249,{"name":57,"@type":105},"Person",{"url":86,"name":107,"@type":108},"DocShare","Organization","application/pdf","2026-10-06","2026-09-19",true,{"@type":114,"interactionType":115,"userInteractionCount":66},"InteractionCounter",{"@type":116},"ViewAction",{"@type":118,"mainEntity":119},"FAQPage",[120,126,130],{"name":121,"@type":122,"acceptedAnswer":123},"When must an organization charge Utah sales tax?","Question",{"text":124,"@type":125},"Charge sales tax for sales not directly related to a religious or charitable act or organization, unless an exemption applies. Food sold to the general public on a regular basis also requires charging sales tax.","Answer",{"name":127,"@type":122,"acceptedAnswer":128},"How can a religious or charitable institution claim a sales tax exemption?",{"text":129,"@type":125},"Use the exemption number or the STC sales tax license number when making purchases and claim the exemption at the time of purchase. For some purchases, provide a completed Form TC-721 (Exemption Certificate) or use a written-contract approach with the applicable form.",{"name":131,"@type":122,"acceptedAnswer":132},"What are the rules for claiming a refund?",{"text":133,"@type":125},"Refunds may be claimed as often as once a month, and claims must be filed within three years from the date sales tax was paid. Use only original coupons, submit for the total Utah sales tax amount, and keep required records for three years from the refund request date.","https://schema.org",{"og:url":95,"og:type":136,"og:title":59,"og:site_name":107,"og:description":60},"article",{"robots":138,"canonical":95},"index,follow",{"doc_id":55,"site_id":70},1790234064]