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Utah sales tax notices

Got a letter from the Utah State Tax Commission? Find it below to see what it means, why businesses usually receive it, and what to do next.

Sources checked

Tax authority

Utah State Tax Commission (opens in a new tab)

Official notice guide (opens in a new tab)

Disagree with a notice?

Appeal a Tax Commission decision or audit assessment (Statutory Notice / notice of deficiency) within 30 days of the notice date. Use Form TC-738, Petition for Redetermination, or a written request with the required details. Appeals usually start with a status conference before an Administrative Law Judge, then move to an Initial Hearing and, if requested, a Formal Hearing. Judicial review of a Formal Hearing decision must be sought within 30 days. If you miss the 30-day window, you lose the right to appeal to the Commission or the courts.

Deadline: 30 days from the date on the notice

Source: Utah State Tax Commission (opens in a new tab)

Failure to file

The authority has no return on record for a period it expects one, often because an account is open but filings stopped.

Failure to file

Notice of Failure to File

A notice that the Commission has not received a required business return. A return is required even for periods with no activity.

Why you got it

  • A sales tax return was not filed for a period
  • A zero-activity period was not reported

What to do

  1. Check whether you already filed the period shown on the notice
  2. File the missing return through Taxpayer Access Point (TAP), including zero returns, by the notice due date to avoid estimated billing and account closure
  3. Pay the tax due for the period
  4. If you had reasonable cause, request a penalty waiver in TAP (P&I Waiver) once the tax is paid. Interest is waived only if a Commission error or incorrect information caused the delay

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: By the due date on the notice

Source: Billing Notices | Utah State Tax Commission (opens in a new tab)

Balance due

A bill for tax, penalty, or interest the authority says is unpaid.

Balance due

Notice of Taxes Due

A bill for unpaid tax, penalty and interest. For monthly or quarterly filers who did not respond to a Notice of Failure to File, the amount may be estimated from past returns or the TC-69 application.

Why you got it

  • A return was filed but not fully paid
  • No response to a Notice of Failure to File (amounts may be estimated)

What to do

  1. Check whether the amount was estimated. If it was, file an accurate return by the due date. The Commission does not review waivers on estimated amounts
  2. Pay the tax by the notice due date. If you pay the full amount by then, no more penalty or interest is added
  3. If you had reasonable cause, request a waiver of the penalties in TAP (P&I Waiver) once the tax is paid. Interest is waived only for a Commission error or incorrect information
  4. Not paying by the due date leads to a lien on your real and personal property

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: By the notice due date

Source: Billing Notices | Utah State Tax Commission (opens in a new tab)

Assessment

A proposed or final determination of tax owed, sometimes estimated when returns were never filed.

Assessment

Statutory Notice

The legal, binding final assessment of an audit, sent 25 days after the Preliminary Notice. It shows any amount due.

Why you got it

  • An audit was completed and the 25-day informal review period on the Preliminary Notice ended

What to do

  1. Check the amounts against the audit findings and your records
  2. If you disagree, file Form TC-738 Petition for Redetermination (or a written appeal) within 30 days of the notice date. Attach a copy of the notice and state the facts, arguments and relief you want
  3. If you agree, pay the amount due. If you had reasonable cause for the penalties, you can request a waiver once the tax is paid, or raise it in your appeal

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 30 days from the date on the notice to appeal

Source: Billing Notices | Utah State Tax Commission (opens in a new tab)

Audit

A request for records or notice that the authority is examining your returns.

Audit

Preliminary Notice

A notice from the Tax & Revenue Area with audit findings. It is not a final assessment, and you have 25 days to review the findings informally.

Why you got it

  • Your business is being audited and the auditor has findings

What to do

  1. Review the findings and contact the Tax & Revenue Area within 25 days if you disagree
  2. You may pay any amount due now

Response window: 25 days from the date on the Preliminary Notice for informal review

Source: Billing Notices | Utah State Tax Commission (opens in a new tab)

Registration

Changes to your permit or account: required registration, filing-frequency changes, revocation, or closure.

Registration

Notice of Account Closure and License Invalidation

A notice that the Commission has closed your tax account and invalidated your license because Notices of Failure to File went unanswered.

Why you got it

  • Annual filer: no response by the second Notice of Failure to File due date
  • Monthly or quarterly filer: no response by the fourth Notice of Failure to File due date

What to do

  1. Contact the Tax Commission right away if the business is still operating
  2. A return is still required for each period, even with no activity. File the missing returns in TAP and pay the tax due
  3. Once the tax is paid, you can ask for a penalty waiver in TAP if you had reasonable cause

Source: Billing Notices | Utah State Tax Commission (opens in a new tab)

Collections

Enforcement on unpaid balances, such as liens, levies, warrants, or referral to a collection agency.

Collections

Notice of Lien

A notice that the Commission has recorded a lien with the district court against the business's or owner's real and personal property.

Why you got it

  • No response to a Notice of Taxes Due by its due date

What to do

  1. Pay the balance, or contact the Tax Commission to arrange payment
  2. Once you pay the full balance, the lien is withdrawn. If the lien was issued in error, tell the Tax Commission

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: Billing Notices | Utah State Tax Commission (opens in a new tab)

Ask for penalty relief

Penalties on a Utah notice aren't always final. You can ask for them to be waived. Follow the steps below, including anything the state requires you to file or pay before it reviews the request.

Waiver of penalties and interest (P&I Waiver)

  1. File the return and pay all the tax owed for the period. The Commission only reviews waivers for liabilities based on a filed return, not an estimate
  2. Request the waiver in TAP (Request Payment Plan or Waiver > P&I Waiver), by email, or with a signed written request
  3. Explain your reasonable cause and include supporting documentation
  4. If the request is denied, you have the right to appeal

What qualifies: Reasonable cause, for example timely mailing or submission, death or serious illness, unavoidable absence, disaster, reliance on erroneous Tax Commission information, unobtainable records, reliance on a competent tax advisor, first-time filer, bank error, employee embezzlement, or a recent tax law change. Only one waiver review is allowed per period

Interest: Interest is waived less often than penalties: you must prove the Tax Commission gave you incorrect information or made an error that caused you to file or pay late

Source: Pub 17 | Utah State Tax Commission (opens in a new tab)

Before you respond

  • Check the date on the notice. Response windows usually run from that date, not the day you open it.
  • Match the account number and filing period to your own records before paying or disputing.
  • If returns are missing, filing the actual returns usually replaces an estimated bill. Confirm how on the notice or with the authority.
  • Ask about penalty relief before paying penalties, and check what must be paid with the request. See how
  • Keep a copy of the notice and everything you send back.

This page is general information, not tax or legal advice. Notice names and procedures change, so always follow the instructions on your notice and the official sources linked above.

Need the rates, nexus thresholds and filing rules? Read the Utah sales tax guide.

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