The Utah TC-51 form is a Nexus Questionnaire designed for businesses operating in Utah to determine their tax obligations. By collecting essential company information and assessing various business activities, this form helps the Utah State Tax Commission evaluate whether a business has a tax presence in the state. If you need to fill out this form, click the button below to get started!
The Utah TC-51 form, also known as the Nexus Questionnaire, plays a critical role for businesses operating within or engaging with the state of Utah. This form is primarily designed to gather essential information about a company's presence and activities in Utah, which can determine tax obligations. It requests details such as the business name, principal office address, federal ID number, and the type of business entity, whether it be a corporation, sole proprietorship, LLC, or partnership. Additionally, the TC-51 inquires about the nature of the business, the products or services offered, and the customer base, providing a comprehensive overview of the company’s operations. Businesses must also disclose their sales history and transaction volumes in Utah over the past three years, as well as answer a series of nexus-related questions. These questions assess whether the company has a physical presence in Utah, engages in solicitation, or has employees conducting business activities within the state. The form concludes with a section for signatures, affirming the accuracy of the provided information under penalties of perjury. By completing the TC-51, businesses can clarify their tax responsibilities and ensure compliance with Utah tax laws.
Utah State Tax Commission
210 N 1950 W • SLC, UT 84134 • tax.utah.gov
Nexus Questionnaire
Company Information
TC-51
Rev. 8/21
Exact business name
Street address of principal office
Federal ID number
Contact person
City
State
Zip code
Contact phone number
Type of business
Corporation
Sole Proprietor
L.L.C.
Partnership
Other:
First date that business in Utah began, or that income was derived from sources within Utah:
If no longer doing business within Utah, indicate date business activity ceased:
Nature of business and description of property and/or services sold. Attach additional sheets if necessary.
Who are the company's customers? (check all that apply)
Resellers Final consumers
Do you now or have you ever filed Utah Corporation Franchise/Income Tax Returns? If yes, complete (a), (b) and (c) below.
Yes No
(a)Date first return filed:_____________________________
(b)Date last return filed:_____________________________
(c)Business name under which last return was filed:
What were the company's total Utah sales, number of Utah customer transactions, and total sales to all customers during the last three years?
Number of Utah
Year
Utah Sales
Transactions
Total Sales
_______________
$__________________
Nexus Questions
Answer "Yes" or "No" to the following questions. For answers that require additional information, include that information on a separate sheet, and reference the question number.
1.
In either the previous or the current calendar year, did the company sell tangible personal property, products transferred
Yes
No
electronically or services for storage, use or consumption in Utah that generated revenues of more than $100,000; or did
the company make 200 or more separate transactions in Utah during that period?
2.
Does the company have an office, agency, warehouse or other place of business in Utah? If YES, list company name, ................ Yes
location and nature of activities on a separate sheet.
3.
Does the company regularly solicit orders in Utah, whether or not those orders are accepted in Utah?
4.
Does the company hold title to tangible personal or real property located in Utah, i.e., merchandise inventory, motor vehicles,..... Yes
office or industrial equipment, etc.? If YES, list owner, location and description of such property on a separate sheet.
5.
Does the company rent or lease to others or has it at any time in the last three (3) years rented/leased property to others
who then use the property in Utah? If YES, list lessee's name, location and description of property on a separate sheet.
6.
Does the company rent or lease from others or has it at any time leased or rented from others any tangible personal property ....
located and/or used in Utah, i.e., warehouse space, motor vehicles, office space, housing space or industrial equipment, etc.?
7.
Does the company have a Utah telephone number or use a Utah answering service?
8.
Does the company have or has it at any time maintained or consigned stocks or goods in Utah (i.e. distribution
warehouse)?
9.
Does the company deliver to a Utah location by using company owned or leased vehicles?
10.
Are contracts or similar agreements executed in Utah?
17.List names and addresses of employees or representatives, the territory they cover, and designate whether they are employees or independent contractors. Use additional sheets if necessary.
18. Do any of the sales agents in Utah represent your corporation only?
Other Information
19. List the company's three (3) major Utah customers:
20. Are there other types of activities in Utah? Please explain:
SST Voluntary Seller
You are a voluntary seller in Utah under the Streamlined Sales Tax Agreement (see Article IV of SSUTA) if you have met ALL of the following conditions for at least 12 MONTHS PRIOR to registering with Utah:
1.You have had no fixed place of business in Utah for more than 30 days.
2.Less than $50,000 of your property* in located in Utah.
3.Less than $50,000 of your payroll occurs in Utah.
4.Less than 25 percent of your total property* or total payroll*are in Utah.
5.You do not collect sales or use tax in Utah as a condition for you or an affiliate to qualify as a supplier of goods or services to Utah.
6.You are not required to register and collect sales or use tax in Utah as a statutory requirement for yourself or an affiliate to be able to sell, ship or deliver a particular type of product into Utah.
*As defined in the contract between Streamlined Sales Tax Governing Board, Inc and the contractor.
21. Based on the criteria above, are you a voluntary Streamlined Sales Tax seller?
Signatures
Under penalties of perjury, I declare that the information furnished in this questionnaire is, to the best of my knowledge and belief, true, correct and complete. If prepared by a person other than an officer of this corporation, this declaration is based on all information of which you have knowledge.
Name of officer
Title of officer
Signature of officer
Date
Officer's mailing address
Officer's phone number
Name of preparer
Signature of preparer
Preparer's mailing address
Preparer's phone number
Statement of Facts Utah - Mandatory for updates following legal name changes, affecting Utah tax records.
When completing the transaction for a boat, it is crucial to utilize a New York Boat Bill of Sale to ensure all legal requirements are met, thereby providing both the seller and buyer with necessary documentation. This form can be easily obtained from sources like UsaLawDocs.com, which offers a straightforward template to facilitate the process and ensure all pertinent details are accurately recorded.
Tc 738 Utah - Specifying the period under audit or tax year in dispute on Form TC-738 in Utah.