INSTRUCTIONS: UTAH SALES TAX EXEMPT CONTRACT (Form TC-73)
When a Utah religious or charitable organization enters into a purchasing agreement with a seller, they may file a form TC-73 to ensure that all purchases made are exempt from sales tax. By filing and submitting the form jointly, both parties are certifying that the seller will not charge sales tax on purchases made for the purpose of charitable or religious activities and that the organization will give the seller their Utah sales tax exemption number at the time of every purchase. This form can be obtained from the website of the Utah State Tax Commission. This document is not to be confused with form TC-721, which is an exemption certificate issued to qualified state businesses engaged in sales, use, tourism and motor vehicle practices. Consult the Utah Tax Code to see if your organization qualifies.
Utah Sales Tax Exempt Contract TC-73 Step 1: In the first blank, enter the name of the seller.
Utah Sales Tax Exempt Contract TC-73 Step 2: In the second blank, enter the name of the organization.
Utah Sales Tax Exempt Contract TC-73 Step 3: Below this, provide the address of the organization, including the street address, city, state and zip code.
Utah Sales Tax Exempt Contract TC-73 Step 4: To the right of the address, enter the telephone number of the organization and their sales tax exemption number. If you do not have one yet, you must file a form TC-160 with the state tax commission. Along with this application, you must submit a copy of your IRS determination letter certifying that your organization is exempt from federal taxes under section 501(c)(3) of the federal tax code.
Utah Sales Tax Exempt Contract TC-73 Step 5: The form must be printed out and hand signed by both parties. The seller will provide their name, title and the date on the left.
Utah Sales Tax Exempt Contract TC-73 Step 6: An authorized representative of the organization will sign and date the right side of the page and provide their title.
Utah Sales Tax Exempt Contract TC-73 Step 7: Once this document is signed, it will take effect for five years.
utah TC-73 Sales Tax Exemption Certificate 8: Either party may terminate this contract by providing 30 days' notice in writing to the other.
