Utah Tax Commission Publishes Revised Sales and Use, Restaurant Tax Information for Restaurants

The Utah State Tax Commission May 14 published revised sales and use tax information for restaurants. The publication provides information on: 1) county governments’ authority to impose a tourism tax (restaurant tax) of up to 1 percent in addition to sales tax on restaurant sales of food and alcoholic beverages; 2) Form TC-62F, Restaurant Tax Return, used to report and pay restaurant taxes; 3) charges that are subject to sales tax, restaurant tax, or both; 4) the formula used to calculate taxable sales; and 5) the reduced tax rate for unprepared food and food ingredients. The publication takes effect July ...