[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-305003-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-305003-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-tax-exemption-letter-sales-and-use-tax","Utah Tax Exemption Letter - Sales and Use Tax","","Utah State Tax Commission Taxpayer Services Division approves Utah State University’s request for sales tax exemption for religious or charitable purposes. The notice explains how to use the provided exemption number and account details when purchasing, and how to claim refunds with required coupon information. It clarifies when sales and purchases must still be taxed, lists exempt and non-exempt tax types, and provides refund claim rules, eligibility limits, and recordkeeping requirements.",{"@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-tax-exemption-letter-sales-and-use-tax/305003/",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-tax-exemption-letter-sales-and-use-tax/305003.png","ImageObject",442,249,{"name":42,"@type":43},"Fez","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-28","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},"What does the letter approve for Utah State University?","Question",{"text":62,"@type":63},"The letter approves a sales tax exemption for Utah State University as a Religious or Charitable institution. It also allows claiming a sales tax exemption or refund on most purchases and not charging sales tax on most sales.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"When must an exempt organization still charge or pay sales tax?",{"text":67,"@type":63},"Sales tax must be charged for sales not directly related to religious or charitable acts or organizations, and payment is required for purchases not directly related. The letter also specifies special rules for food and personal-use purchases.",{"name":69,"@type":60,"acceptedAnswer":70},"How can the university claim a refund under this notice?",{"text":71,"@type":63},"Refunds may be claimed as often as once a month, and claims must be made within three years of when sales tax was paid. The request should use original coupons, match the tax period for the month requested, and each claim should total the full Utah sales tax paid and be for $100 or more.","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},305003,1790280480,{"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 Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":115,"slug":116},18,30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":114,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},2336478940794,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","UTAH STATE TAX COMMISSION  \nTAXPAYER SERVICES DIVISION 210 N 1950 W SALT LAKE CITY UT 84134-0000 Website: [tax.utah.gov](tax.utah.gov)  \natL014 04/09  \nAccount Type:  \nAccount ID:  \nSales and Use Tax 11895815-003-STC  \nDate Issued: August 16, 2011  \nLetter ID: L1953713152  \nUTAH STATE UNIVERSITY  \nUTAH STATE UNIVERSITY OFFICE OF THE CONTROLLE  \nU UTAH STATE UNIVERSITY  \nLOGAN UT 84322-0001  \nWe approved your request for sales tax exemption as a Religious or Charitable institution. You may claim a sales tax exemption or refund on most of your purchases. You do not have to charge sales tax on most of your sales.  \nWhat To Do  \n· Please use the Exemption Number N21278 when you make purchases and claim an exemption at the time of purchase.  \n· Please use the coupons with account number 11895815-003-STC when you claim a refund from us.  \nCharging Sales Tax  \n· You must charge sales tax if you make sales that are not directly related to a religious or charitable act or organization. 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· You are not required to charge sales tax on food you sell to the general public if the sales are at an occasional religious or charitable function.  \nPaying Sales Tax  \n· You must pay sales tax if you buy items that are not directly related to a religious or charitable act or organization. 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· You are not required to pay sales tax if you make purchases totaling $1,000 or more and you give the sellera completed Form TC-721, Exemption Certificate, available on our website at [tax.utah.gov/forms](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 written contract, you may use Form TC-73, Sales Tax Exemption Contract, available on our website at [tax.utah.gov/forms](tax.utah.gov/forms).  \n· You are not required to pay sales tax on utilities (electricity, gas, telephone service, etc. ) if you give the public utility a completed Form TC-721, Exemption Certificate, available on our website at [tax.utah.gov/forms](tax.utah.gov/forms).  \nExempt Taxes  \n· This exemption applies to Utah state & local combined sales and use taxes and related taxes such as:  \n¨ Transient Room Tax  \n¨ Resort Communities Tax  \n¨ Prepared Food Tax  \n¨ Tourism Leasing Tax  \nThe Utah Taxpayer Bill of Rights (Pub 2) is available on the Tax Commission'[s website tax.utah.gov](s website tax.utah.gov) or upon request. This publication describes your rights and obligations and the Tax Commission's procedures for appeals, refund claims and collections.  \nIf you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at 801-297-3811 or TDD 801-297-2020. Please  \nallow three working days for a response.  \nUTAH STATE TAX COMMISSION  \nTAXPAYER SERVICES DIVISION 210 N 1950 W SALT LAKE CITY UT 84134-0000 Website: [tax.utah.gov](tax.utah.gov)   \nUTAH STATE UNIVERSITY OFFICE OF THE CONTROLLER August 16, 2011  \nNON-Exempt Taxes  \n· This exemption does not apply to:  \n¨ Motor Fuel or Special Fuel Taxes  \n¨ Property Taxes  \n¨ Waste Tire Fees  \n¨ City Franchise Taxes  \n¨ Other State’s Taxes  \n¨ Federal Taxes  \nHow To Claim A Refund  \n1. 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 must deny the claim if it has been more than three years.  \n¨ Do NOT send receipts, schedules or similar documents to the Tax Commission.  \n¨ We will send you a refund coupon booklet in January of each year. The booklet will h","cbCaijrImXjFGwqY","https://ap.wps.com/l/cbCaijrImXjFGwqY","pdf",90257,"English","# What To Do\n## Charging Sales Tax\n## Paying Sales Tax\n## Exempt Taxes\n## Non-Exempt Taxes\n## How To Claim A Refund\n## Records To Keep\n## Contact Information","[{\"question\":\"What does the letter approve for Utah State University?\",\"answer\":\"The letter approves a sales tax exemption for Utah State University as a Religious or Charitable institution. It also allows claiming a sales tax exemption or refund on most purchases and not charging sales tax on most sales.\"},{\"question\":\"When must an exempt organization still charge or pay sales tax?\",\"answer\":\"Sales tax must be charged for sales not directly related to religious or charitable acts or organizations, and payment is required for purchases not directly related. The letter also specifies special rules for food and personal-use purchases.\"},{\"question\":\"How can the university claim a refund under this notice?\",\"answer\":\"Refunds may be claimed as often as once a month, and claims must be made within three years of when sales tax was paid. The request should use original coupons, match the tax period for the month requested, and each claim should total the full Utah sales tax paid and be for $100 or more.\"}]","Utah Tax Exemption Letter - Sales and Use Tax | PDF",1789820844]