Sales Tax FAQs

• State Sales Tax
• Local (City) Sales Tax
• County Sales Tax
• Transient Room (Occupancy) Tax
• Tourism Tax
• Motor Vehicle Rental Tax
• Restaurant Tax (Prepared Food Tax)

All can be combined into one itemization for Utah Sales Tax.

For claiming possible sales tax exemptions, see questions 9 and 10.

Tax itemization on purchases only applies to Utah sales taxes.

If you are unsure whether or not you are being charged Utah taxes, the general rules are...

• In-Person Purchases within the State
• Online Purchases Shipped to Campus
• Digital Online Purchases made in Utah (Software, Subscriptions, Digital Media, etc.)

No. Include non-Utah taxes in the total cost of the purchase rather than itemizing them separately.

• Transient Room (Occupancy) Tax
• Tourism Tax
• Sales Tax
  
  • State Tax
  • City Tax
  • County Tax

(For expenses in other states, see FAQ 3)

• Sales Tax
  
  • State Tax
  • City Tax
  • County Tax
• Motor Vehicle (MV) Rental/Tourism Tax

(For expenses in other states, see FAQ 3)

Purchases using most Driver Worktags:
Use the Utah Sales Tax expense item (SC1218) and the same driver worktag as the related expense.

Purchases using grant Driver Worktags:
Allocate the pre-tax amount to the grant driver worktag. Record the Utah sales tax separately using the Utah Sales Tax expense item (SC1218) and a related non-grant driver worktag. Please do not include the grant worktag on the sales tax line.

At the end of the month, balances coded to Utah Sales Tax (SC1218) will be automatically swept out of the department account.

The rate from the other city applies because for in-state purchases, sales tax is based on where the product is shipped from.

Ex. A BYU employee purchases an item online from a vendor in St. George. In this case, the sales tax rate would be St. George's rate instead of the Provo rate.

The Provo sales tax rate will apply because for out-of-state sales, the tax is based on the location where the product is delivered.

Ex. A BYU employee purchases an item online from a vendor in Washington. In this case, the sales tax rate would be Provo rate rather than the supplier's home rate.

Yes, in certain states you may be able to claim an exemption from sales tax on business expenses at the point of sale. See the other states section of the main sales tax page for details regarding which states allow exemptions and the forms required.

For Resale Items: Resale Exemption Certificate

For All Other Items: Charitable Exemption Certificate
(Note: Purchases less than $1,000 require a seller contract in addition to the charitable exemption certificate)

It is recommended that BYU establish this exemption contract with sellers from whom we make frequent purchases. To complete a seller sales tax exemption contract, send the seller a TC-73 form with the date field in the bottom right corner completed. The vendor must complete and return the form to the university. After the form is returned, email the completed document to the Tax Office at taxaccountant@byu.edu.