If I paid some sales tax on my purchases, do I get credit against use tax for that amount already paid?
For example, if you paid sales tax to a state whose tax rate is lower than the Utah tax rate, when figuring your use tax, you would get a credit for the sales tax you already paid to the other state.
Use the following instructions when figuring your use tax owed:
- Total amount of purchases (except grocery food) subject to use tax
- Use tax rate (found here)
- Use tax (multiply line 1 by line 2)
- Amount of grocery food purchases subject to use tax
- Multiply line 4 by 0.03
- Add line 3 and line 5
- Credit for sales tax already paid to another state
- Use tax due (subtract line 7 from line 6) Enter ZERO if less than ZERO