Doing Business in Utah

Table of Contents
Table of Contents
Table of Contents ......................................................................................................................... i!
Step 1: Assess Yourself and Your Business Idea ................................................................ 1-1!
Self-Evaluation and Checklist for Starting a New Business ................................................. 1-1!
Do You Have a Feasible Idea?.................................................................................................1-2!
Successful Characteristics ............................................................................................. 1-2!
New Products and Inventions ........................................................................................ 1-2!
Protecting Your Idea ............................................................................................................ 1-2!
Trademarks .................................................................................................................... 1-3!
Patents ........................................................................................................................... 1-3!
Copyrights ...................................................................................................................... 1-3!
Acquiring a Business............................................................................................................ 1-4!
Where To Find Businesses To Buy ................................................................................ 1-4!
What Is Being Acquired? ................................................................................................ 1-4!
General Information for All Business.................................................................................... 1-4!
Business Workshops ...................................................................................................... 1-5!
Step 2: Prepare a Written Business Plan ............................................................................... 2-1!
Business Planning................................................................................................................ 2-1!
Essentials of the Plan ..................................................................................................... 2-1!
Components ......................................................................................................................... 2-2!
Implement Your Comprehensive Business Plan ................................................................. 2-3!
Set Up Your Business .................................................................................................... 2-3!
Secure a Professional Advisory Team .......................................................................... 2-3!
Professional Services ..................................................................................................... 2-3!
Review the Plan Continually .......................................................................................... 2-3!
Sources of Assistance.......................................................................................................... 2-3!
One-Stop Service Centers ............................................................................................. 2-4!
Organizations Providing Assistance for Businesses ..................................................... 2-4!
Table 1 – Organizations Providing Assistance for Businesses .......................................... 2-16!
Going Out of Business ....................................................................................................... 2-17!
Dissolving or Terminating a Business ......................................................................... 2-17!
Bankruptcy ................................................................................................................... 2-17!
Table 2 – Going Out of Business ....................................................................................... 2-18!
Step 3: Identify Ways to Finance Your Business .................................................................. 3-1!
Updated/Reviewed: April 1, 2009 Page i

Table of Contents
Sources of Capital ................................................................................................................ 3-1!

Commercial Bank Loans ................................................................................................ 3-1!
Revolving Loan Funds ................................................................................................... 3-2!
Venture Capital Funds ................................................................................................... 3-2!
Utah Ventures ................................................................................................................ 3-2!
U.S. Department of Agriculture – Rural Development................................................... 3-2!
U.S. Small Business Administration (SBA) ................................................................... 3-3!
Utah Microenterprise Loan Fund .................................................................................... 3-4!
Utah Technology Finance Corporation (UTFC) ............................................................. 3-4!
Public Offering of Securities ........................................................................................... 3-4!
Others ............................................................................................................................ 3-5!
Step 4: Select Your Business Structure ................................................................................ 4-1!
Business Structure Options.................................................................................................. 4-1!
Sole Proprietorship ......................................................................................................... 4-1!
General Partnership ....................................................................................................... 4-1!
Limited Partnership ........................................................................................................ 4-1!
Business Corporation ..................................................................................................... 4-1!
S Corporation ................................................................................................................. 4-2!
Professional Corporation ................................................................................................ 4-2!
Nonprofit Corporation ..................................................................................................... 4-3!
Limited Liability Company .............................................................................................. 4-3!
Table 3 – General Comparison of Utah’s Most Commonly Used Types of Business
Organizations ....................................................................................................................... 4-4!
Step 5: Local Government Requirements ............................................................................. 5-1!
General Information ............................................................................................................. 5-1!
Local Business Licenses ...................................................................................................... 5-1!
Local Tax Registration ......................................................................................................... 5-1!
Home-Based Businesses ..................................................................................................... 5-1!
Step 6: State Government Requirements .............................................................................. 6-1!
Division of Corporations and Commercial Code ................................................................. 6-1!
Business Name Registration .......................................................................................... 6-1!
Utah Business Corporations .......................................................................................... 6-1!
Nonprofit Corporations ................................................................................................... 6-1!
Professional Corporations .............................................................................................. 6-2!
Foreign Corporations ..................................................................................................... 6-2!
Updated/Reviewed: April 1, 2009 Page ii

Table of Contents
Limited Liability Companies (LLC) ................................................................................. 6-3!

Professional LLC’s ......................................................................................................... 6-3!
Foreign LLC’s ................................................................................................................. 6-4!
Limited Partnerships ...................................................................................................... 6-4!
Foreign Limited Partnerships ......................................................................................... 6-5!
Limited Liability Partnerships (LLP) ................................................................................ 6-5!
Foreign LLP’s ................................................................................................................. 6-5!
Business Trusts .............................................................................................................. 6-5!
Collection Agencies ........................................................................................................ 6-5!
Division of Consumer Protection ......................................................................................... 6-7!
Business Opportunity ..................................................................................................... 6-7!
Charities ......................................................................................................................... 6-7!
Credit Services Organizations ........................................................................................ 6-7!
Health and Fitness Centers (Spas) ................................................................................ 6-7!
Postsecondary Proprietary Schools ............................................................................... 6-8!
Telephone Solicitations and Sales ................................................................................. 6-8!
Professional and Occupational Licenses ...................................................................... 6-8!
Table 4 – Professional and Occupational Licenses ............................................................. 6-9!
Utah State Tax Commission .............................................................................................. 6-10!
State Tax Registration .................................................................................................. 6-10!
Completing Application Forms ..................................................................................... 6-11!
Business Tax References ............................................................................................ 6-11!
Commercial Vehicles ................................................................................................... 6-11!
Corporate Franchise and Income Tax ......................................................................... 6-12!
Fuel Taxes ................................................................................................................... 6-13!
Oil, Gas and Mining Taxes ........................................................................................... 6-14!
Property Tax ................................................................................................................. 6-14!
Sales and Use Taxes ................................................................................................... 6-14!
Withholding Tax ........................................................................................................... 6-18!
Filing Returns ............................................................................................................... 6-19!
Tax Record-keeping ..................................................................................................... 6-19!
Tax Liabilities ............................................................................................................... 6-20!
Utah Department of Workforce Services........................................................................... 6-21!
New Hire Reporting ...................................................................................................... 6-21!
State Unemployment Insurance ................................................................................... 6-22!
Updated/Reviewed: April 1, 2009 Page iii

Table of Contents
Status of a Business .................................................................................................... 6-22!

Unemployment Insurance Program ............................................................................. 6-22!
Filing Quarterly Reports ............................................................................................... 6-22!
Unemployment Contribution Rate ................................................................................ 6-22!
Independent Contractors .............................................................................................. 6-23!
Utah Labor Commission..................................................................................................... 6-24!
Utah Antidiscrimination and Labor Division (UALD) .................................................... 6-24!
Utah Occupational Safety and Health Division (UOSH) ............................................... 6-26!
UOSH Workplace Safety & Health Consultation Services .......................................... 6-27!
Safety Division ............................................................................................................. 6-27!
Industrial Accidents Division ........................................................................................ 6-28!
Department of Environmental Quality ............................................................................... 6-30!
Pre-Design Program .................................................................................................... 6-30!
Small Business Assistance .......................................................................................... 6-30!
Step 7: Federal Employment and Tax Information ............................................................... 7-1!
U.S. Citizenship and Immigration Services .................................................................................. 7-1!
Employee Verification .................................................................................................... 7-1!
Internal Revenue Service (IRS) ................................................................................................. 7-2!
IRS on the Internet ......................................................................................................... 7-2!
Federal Tax Registration ................................................................................................ 7-2!
Federal Employer Record-keeping ................................................................................ 7-2!
Federal Withholding Requirements ................................................................................ 7-2!
Federal Unemployment Tax ........................................................................................... 7-4!
Federal Income Tax Record-keeping .................................................................................. 7-4!
U.S. Department of Labor .................................................................................................... 7-6!
Labor Laws For All Industries ......................................................................................... 7-6!
Federal Child Labor Requirements ................................................................................ 7-7!
Record-keeping .............................................................................................................. 7-8!
Americans With Disabilities Act ...................................................................................... 7-8!
Table 5 – Due Dates for State and Federal Tax Returns and Other Reports .................... 7-10!
Directory of Agencies and Offices ........................................................................................... A!
Updated/Reviewed: April 1, 2009 Page iv

A Step-by-Step Summary
for Doing Business in Utah
The Doing Business in Utah publication provides information and instructions on how to start a
business, regulations that need to be complied with, sources of assistance and much more. Al-
though it is a step-by-step guide for new business owners, existing business owners may also
benefit from this information and are encouraged to use this publication.
This booklet contains information on various local, state, and federal guidelines. However, due
to the variety of business structures and natures, no one business will need to follow all the re-
quirements.
Please review the material carefully so you can assess and identify which local, state, and fed-
eral requirements are necessary for your business.
Updated/Reviewed: April 1, 2009 Page v

Step 1: Assess Yourself and Your Business Idea

Self-Evaluation and Checklist for Starting a New Business
Before going into business for yourself, you may wish to determine the viability of your business
venture. You can start by completing the following checklist.
Very Not
Definitely Likely Sure
! ! ! 1. Is there a real market for the product or service?
! ! ! 2. Can you access the market?
! ! ! 3. Is your product or service competitive with others?
! ! ! 4. Is the risk manageable? Can you personally survive a
failure?
! ! ! 5. Is the cash flow from operations adequate?
! ! ! 6. Will your income be adequate?
! ! ! 7. Do you have your family’s support to start your busi-
ness?
! ! ! 8. Do you have initiative, real desire and tenacity? Do you
have leadership abilities?
! ! ! 9. Are you realistic? Do you have an objective and not
just an “I can take on the world” attitude?
! ! ! 10. Can you obtain the necessary financing capital?
! ! ! 11. Is there a reliable supply of materials to make the
product or perform the service?
! ! ! 12. Can you find enough good people to staff the organiza-
tion?
! ! ! 13. Can you obtain the required professional and technical
assistance when necessary?
! ! ! 14. Do you have adequate knowledge to conduct the busi-
ness and its management?
! ! ! 15. Are promotion ability and charisma required and do
you have these qualities?
! ! ! 16. Can you work well with customers and others?
! ! ! 17. Can you work comfortably with regulations, govern-
ment permits and restrictions?
! ! ! 18. Has this business been tried before? If not, are you
sure it can be done?
! ! ! 19. Are you aware of who your competition is, and can you
successfully deal with them?
! ! ! 20. Would customers buy from you rather than from your
competition?
Updated/Reviewed: April 1, 2009 Page 1-1

Do You Have a Feasible Idea? New Products and Inventions

A good business idea must be able to fill a If your idea is a new product or invention, it
need or a want of consumers. Generating should pass the following four tests in order
this successful idea is one of the biggest to be successful:
steps in the development of a business. The 1. Is the idea original? There are a num-
entrepreneur, however, will find there is a ber of ways to determine this. If it is a
great deal of work necessary to see the idea consumer product, you should check
to fruition. Many underlying questions must stores, catalogs, trade associations,
be answered before the viability of a busi- publications and shows. If it is an inven-
ness idea can be confirmed. A carefully writ- tion that can be patented, a patent
ten business plan based on thorough research can be done. See the Patent
search can answer these questions for you. section later in this publication for more
If your business idea is not original or does information on conducting a patent
not meet consumer needs, the key will be search.
how the idea can be improved upon or 2. How will the invention be produced
made superior to the competition. The en- and distributed? The extremes range
trepreneur should ask: Why will someone from starting your own company, pro-
buy from me instead of the competition? ducing items yourself, working out of
What value do I add to the business? your home and selling by mail order, to
Successful Characteristics convincing a big business to buy the
idea. Any method presents challenges
A successful business idea should have that must be carefully considered.
most, if not all, of the following characteris-
3. Will your idea make money? This is a
tics:
question that is difficult to answer with
1. It should have a relative advantage over any certainty. Many factors need to be
existing products or services. considered. Is there a market, and
2. The idea must be compatible with exist- where is it? Could the size of the market
ing attitudes and beliefs. It shouldn’t re- change suddenly? Will competition drive
quire a drastic change in the buyer’s you out? The preparation of a carefully
behavior. organized business plan can help shed
light on these questions.
3. It should not be so complex that the
buyer has a difficult time understanding 4. Can you protect your idea? If you
how to use it. have tentatively satisfied the question of
originality, production, distribution and
4. The results or benefits of the innovation salability, the protection of the idea
must be easy to explain to potential us- through patent laws should be consi-
ers. dered. See the Patent section later in
5. It is helpful if users can try the innova- this publication for more information.
tion without incurring a large risk, such
as through samples or trial usage.
Protecting Your Idea
6. The innovation must be readily available If applicable to your business, you may want
to purchase by the consumer. to apply for trademarks, patents and copy-
rights. Information regarding these applica-
7. The buyer must believe that the innova- tions is listed below.
tion satisfies a personal need by giving
some immediate benefit.

Trademarks Caution: Federally registered trademarks

may conflict with and supersede Utah regis-
Trademarks are names or symbols used in tered business and product names. Busi-
any commerce that is subject to regulation nesses are encouraged to check for con-
by state government or the U.S. Congress. flicts with federal trademarks.
State Registration of a Trademark
Trademarks and service marks may be reg-
Patents
istered in Utah for a term of five years. Contact:
Superintendent of Documents
Form:
PO Box 371954
Application for Registration of Trade-
Pittsburgh, PA 15250-7954
mark or Service Mark
202-512-1800
Filing Fee:
New and useful inventions can be protected
Original Application - $50.00
by a U.S. patent. Professional assistance
1st Class – Free
from a patent attorney is strongly urged be-
Each Additional Class -- $25.00
cause patent procedures are detailed and
Renewal Application - $50.00
technical. A patent search is performed to
https://secure.utah.gov/trademark/
see if a patent currently exists on the same
or nearly the same device, and if not, to
Contact: make proper application with the Patent Of-
Trademark Coordinator fice.
Division of Corporations and
Note: Only attorneys and agents registered
Commercial Code
with the U.S. Patent Office may represent
160 East 300 South
inventors in related matters. The office has
PO Box 146705
geographical and alphabetical listings of the
Salt Lake City, UT 84114-6705
more than 11,000 registered agents. Only
801-530-4849
these agents may perform patent searches
Toll Free: 877-526-3994
in the patent office. Inventors or their attor-
www.corporations.utah.gov/
neys can make arrangements with one of
those agents. Information is also available
Federal Registration of a
at the Marriott Library at the University of
Trademark and Patent
Utah.
To register a trademark:
U.S. patents are issued by the Assistant
Contact:
Commissioner of Patents, Washington, DC
Asst. Commissioner for Trademarks
20231.
2900 Crystal Drive
Arlington, VA 22202 Additional information is provided in the
Trademark Information Hotline publications, General Information Concern-
703-308-9000 or 1-800-786-9199 ing Patents, and other publications distri-
buted through the U.S. Patent and Trade-
To register a patent:
mark Office.
Contact:
Assistant Commissioner for Patents Copyrights
Patent Applications Contact:
Washington, DC 20231 U.S. Copyright Office
1-800-786-9199 U.S. Library of Congress
Federal trademark information is also avail- James Madison Memorial Building
able at the Marriott Library at the University Washington, DC 20559
of Utah. 202-707-9100 - Order line
202-707-3000 - Information line

Copyrights protect the thoughts and ideas of ! Insurance brokers and agents
authors, composers, and artists. A copyright
prevents illegal copying of written matter, What Is Being Acquired?
works of art, or computer programs. In order Seek competent financial and legal advice.
to ensure copyright protection, the copyright This advice does not need to be expensive
owner should always include notices on all if information is gathered and questions for
copies of the work. The following elements advisors are prepared in advance.
should be listed:
! What special assets are included in the
! The name of the copyright owner acquisition?
! The words “Copyright protected” ! How much “good will” is part of the
! The year in which the work was first dis- price?
tributed ! If the seller leaves, does the good will
Copyright registration is available to more evaporate?
fully protect the copyright. ! Is there special technical expertise that
will go when the seller goes?
Acquiring a Business ! What liabilities will be assumed?
! Can a similar business be started for
For some people, acquiring a business
less?
through purchase or trade may be an excel-
lent alternative to starting a new business A deal should be made only after careful
from scratch. review. Determine whether a seller is:
As with any business entity, good judgment 1. Serious
and competent advice are essential. Just as 2. Willing to discuss the pricing and terms
the term “business” has many meanings, of the sale
exactly what is being acquired in a business 3. Willing to have all terms reviewed by
may be understood differently by different your advisor
people. Caution, prudence and diligence
Signed agreements, properly reviewed, are
must be practiced in acquiring an existing
essential. A competent business consultant
business or in starting a new one.
can help arrive at proper values.
Where To Find Businesses To Buy Caution: When purchasing a business, the
! Personal friends, acquaintances and purchaser may be liable for debts of the sel-
contact with other business activities ler or the acquired business. Always seek
! Business opportunity advertisements professional legal advice from an attorney to
and general business newspapers help avoid serious legal liabilities.
! Acquisition wanted advertisements
! Trade associations
General Information for All
! Chambers of Commerce directories Business
! Government agency publications, direc- Most businesses must begin by doing the
tories and yellow pages following:
! Business brokers and consultants
! Commercial real estate brokers ! File articles or certificates of incorpora-
! Bank trust officers tion or organization with the Utah De-
! Commercial loan officers with banks, partment of Commerce
savings and loans, and thrifts ! Register a business name with the Utah
! Securities brokers Department of Commerce
! Public accounting firms ! Apply to the IRS for a federal Employer
Identification Number (EIN)
! Law firms
! Venture capital firms

! Apply for certain tax licenses with the These monthly seminars are free and are
Utah State Tax Commission by complet- held in Salt Lake City. The Utah withholding
ing TC-69, Business and Tax Registra- tax portion of the workshop is available on-
tion line at www.tax.utah.gov/training. A sche-
! Apply for Workers’ Compensation Insur- dule of the Salt Lake City workshops is
ance with the Department of Workforce available at www.slcc.edu/slsbdc.
Services To register for any of these workshops, con-
! Check zoning requirements in your local tact:
city or county offices
! Get a city or county business license Small Business Development Center
from the city or county in which you will Larry Miller Campus
do business 9750 South 300 West
! Check with the Department of Com- Sandy, UT 84070
merce to see if your business requires a 801-957-4654
special state license (e.g. contractors, E-mail: barbara.mccullough@slcc.edu
accounting, food handling, etc.) The Utah State Tax Commission provides
The following pages of this publication ad- training on sales and use tax. Free work-
dress the requirements listed above and shops are held in Salt Lake City quarterly,
also provide valuable information on gov- and is also available online at
ernment services, state and federal taxes, www.tax.utah.gov/training. The workshop is
business workshops, computer resources also available once a year in St. George.
and Internet services. To register for one of these workshops, con-
tact:
Business Workshops
Taxpayer Education Coordinator
The Internal Revenue Service, Utah State
Utah State Tax Commission
Tax Commission, Utah Labor Commission,
210 North 1950 West
and the Utah Department of Workforce Ser-
Salt Lake City, UT 84134
vices jointly sponsor a one-day Employment
801-297-6203
Tax Workshop to provide information and
E-mail: hmcilrath@utah.gov
answer questions about employment and
other tax requirements for businesses.

Step 2: Prepare a Written Business Plan

Business Planning must be well researched and docu-
mented. It will have realistic financial
The importance of a detailed, written busi- projections and assumptions that can be
ness plan cannot be overemphasized. It is substantiated.
the map by which you make some of your
most important business decisions. This Essentials of the Plan
map helps you know where you are, where Your business plan should consist of the
you want to be, and how to get there. With- following five parts:
out an adequate business plan, you risk
making many vital decisions based on 1. Business Goals and Objectives
guesswork and mistaken assumptions. ! What do you seek to do as a busi-
ness?
Business planning is a constant process ! Why do you seek to engage in this
that requires continuous collection of facts business?
and data. Business planning forces you to
! What do you seek to accomplish in
honestly and objectively analyze the impor-
this business in one year, two years,
tant details of your business activity.
three years, and so on?
A comprehensive written business plan is
one of your most effective tools for a suc- 2. Business “Playing Field”
cessful business venture. ! Describe the services or products on
which you will base your business.
Your business plan should be sufficiently ! Describe who and where your mar-
detailed and prepared. Solid business plans ket is.
require considerable effort and can’t be ab- ! Explain the characteristics of
breviated if they are to be of value. your target market population by
A written plan will help you in the following age groups, income and educa-
ways: tion levels.
! Identify where these target popu-
! Development - Particularly in start-up lations are located.
situations, the business plan can func- ! Identify swings and shifts in your
tion as a “to do” list. It helps you estab- target market.
lish strategic plans, set realistic dead- ! Identify your competition.
lines, and delegate assignments. ! Name your competition and
! Management Planning - The plan where they are located.
forces you to consider the interrelation- ! Explain why these businesses
ships of each facet of the business and are your possible competitors.
often becomes the operating bible for ! Analyze why customers will come to
the management of your company. you instead of your competition.
! Analyze how your competition con-
! Communications - Whether it be your ducts business, markets to the pub-
banker, supplier or outside consultants, lic, and manages affairs.
owning and operating a business in- ! Identify similar businesses in cir-
volves letting key people know what you cumstances like yours.
are doing and what your intentions may ! Identify why they have suc-
be in the future. ceeded or struggled.
! Sales Presentation for Funding - ! Identify why your chances of
Many business plans are written for the succeeding are better than those
purpose of raising capital. A good plan that have not.

3. Financial Viability ! Assets available for loan colla-

! Identify all costs and expenses of teral
your business in detail by day, week, ! Financial resources identified in
month and year. Be certain to in- this booklet
clude all rental costs, labor costs, tax
5. Business Plan Document
withholdings, interest on financing,
inventory financing costs, advertising ! Prepare your final document in pre-
sentable form for possible review by
expenses and unexpected ex-
financial lenders and business assis-
penses.
tance experts.
! Schedule your expenses according
to payment due dates so you know ! Maintain your document in a format
convenient for continuous review
how much money you must have
ready for paying bills by their due and updating.
dates. Components
! Identify and document your revenue
expectations. A completed plan should demonstrate that
! Identify all your sources of revenue. you have a full understanding of the follow-
! Identify the times of the day, ing:
week, month and year you antic- ! Your company and industry
ipate revenue.
! Your product or service
! Identify and document the
! Indicators of success and failure
amounts of revenue you antic-
ipate earning, according to the ! Technology you will utilize
schedule you have identified. ! Market analysis
! Identify how you will manage your ! Competition analysis
revenues in deposit banking and ! Marketing and sales objectives and
“on-hand-cash.” strategies
! Identify how you will manage and in- ! Risks involved
vest excess funds. ! Manufacturing (if appropriate)
! Identify your contingency alterna- ! Management and ownership
tives in the event your revenues fail ! Financial data and projections
to meet minimum requirements in a ! Goals for the company
given month or over a 12-month pe- If it will be used as a funding document, it
riod. should also include:
! Identify how you can adjust your
marketing strategies to increase ! Funding request
revenues. ! Use of funds
! Identify how you will develop a ! Terms of repayment
reserve fund to finance your con-
Note: Even if no funding is sought, review-
tingency marketing strategies.
ing your carefully drafted business plan with
4. Capital Start-Up Needs and Sources someone else can help avoid unforeseen
! Based on your identified operating problems or weaknesses.
expenses and anticipated revenues,
identify how much capital you will
need to stay in business if and when
revenues do not cover all of your
expenses, and how long you can
operate.
! Identify your funding sources:
! Personal assets and money

Implement Your Legal Services

Utah Trial Lawyers Association
Comprehensive Business Referral Service
Plan 645 South 200 East, Suite 103
Set Up Your Business 801-531-7514
Before you open your doors for business, Utah State Bar/Lawyer Referral Service
there are many steps you must take to both 645 South 200 East
promote and conduct your business. You Salt Lake City, UT 84111
will want to open bank accounts at a local 801-531-9075, 801-531-9077 or
bank in which you have confidence. Often 1-800-698-9077
you will need to sign a lease to rent space
with a reputable property management Review the Plan Continually
company or landlord. You may also wish to The business plan is often thought of as the
buy property. Contact your local telephone, road map for you company. It should be re-
electric, natural gas and water utility com- viewed and revised as often as necessary
panies to begin your utility services at your to reflect changes in the market, economy,
business location. It is a good idea to print financial situation and employees. Should
letterhead and business cards after all of problems arise, go back to Step 1 and begin
these details have been addressed and again to correct the problem. This should be
completed. Carefully choose business signs done every year to keep current with
that promote the image of your business changes. Be aware of what the competition
and effectively market your product. is doing and make sure you keep pace. Im-
plementation of the business plan allows the
Secure a Professional manager to test theories of how the compa-
Advisory Team ny should be run and to calculate possible
Successfully operating your business re- outcomes. The plan can be checked as
quires meticulous care in record keeping, those ideas are implemented to determine if
financial accounting, inventory control, em- the projections were accurate. This provides
ployee management, tax accounting, mar- an early warning system and allows for
keting and sales, and business planning. prompt action to correct problems.
You should always seek the advice and Each time a problem is identified and
counsel of professionals who are qualified solved, variables that cause failure are elim-
to assist businesses in these areas. inated and the chance of success increas-
Professional Services es.
The following organizations will refer you to Sources of Assistance

qualified professionals for assistance:
There are several excellent organizations
Accounting Services and agencies that can offer a variety of help
Utah Association of Certified to those starting new businesses or who are
Public Accountants – UACPA in business already but need assistance.
220 East Morris Ave., Suite 320
The following section includes brief descrip-
tions of the activities of assistance organiza-
801-466-8022
tions, as well as their addresses, telephone
Utah Society of Public Accountants numbers and Internet addresses. Other im-
757 East South Temple, #125 portant sources for information are the local
Salt Lake City, UT 84102 chapters of national trade and professional
801-363-1776 associations.

One-Stop Service Centers Organizations Providing

One-stop service centers offer the public a Assistance for Businesses
coordinated location to complete several Heading numbers refer to Table 1 at the
different business requirements. The cen- end of this section.
ters offer a variety of services and provide
information, brochures and forms at loca- 1. Bureau of Economic and Business
tions throughout Utah. Research (BEBR)
The Utah State Tax Commission David Eccles School of Business Uni-
Business owners may register their busi- versity of Utah
ness names and apply for tax accounts at 1645 E Campus Center Dr. Rm 401
any of the one-stop service centers. Busi- Salt Lake City, UT 84112
nesses may file Articles of Incorporation and 801-581-6333
Organization, get IRS SS-4 application Fax: 801-581-3354
forms for federal employer identification bureau@business.utah.edu
numbers (EIN), and register for Utah tax The Bureau of Economic and Business Re-
licenses and account numbers. search (BEBR) interacts with both private
Utah State Tax Commission and public entities, conducting independent
210 North 1950 West studies and engaging in sponsored re-
Salt Lake City, UT 84134 search. BEBR maintains comprehensive
801-297-2200, or 1-800-662-4335 and timely information base on the Utah and
Fax: 801-297-7699 Rocky Mountain regional economies, and
uses computer models for data analysis.
150 East Center Street, Suite 1300 Periodicals include:
Provo, UT 84606
801-374-7070 ! Utah Economic and Business Review,
Fax: 801-374-7089 featuring articles dealing with contempo-
rary trends, developments, and statistics
2540 Washington Blvd., Room 704 relating to the Utah economy
Ogden, UT 84401 ! Utah Construction Report, reporting sta-
801-626-3460 tistics on construction permits in Utah
Fax: 801-626-3446
2. Chambers of Commerce
100 South 5300 West Chambers of Commerce are an excellent
Hurricane, UT 84737 source of business information. See the Di-
435-251-9520 rectory of Agencies and Offices at the end
Fax: 435-251-9529 of this publication for telephone listings of
The Utah State Tax Commission Chambers in Utah.
and the Internal Revenue Service 3. Department of Commerce
Business owners may consult IRS repre- 160 East 300 South, Box 146701
sentatives on location at the Tax Commis- Salt Lake City, UT 84114-6701
sion main office. 801-530-6955
Utah State Tax Commission www.commerce.utah.gov
210 North 1950 West The Utah Department of Commerce en-
Salt Lake City, UT 84134 hances commerce in the state by setting
and enforcing fair standards of conduct for
businesses and professionals, assisting in
the regulation of public utilities, and provid-
ing consumer education and assistance.
The Department is comprised of seven divi-
sions: Consumer Protection, Corporations

and Commercial Code, Occupational and ! Facilitate the delivery of public and pri-
Professional Licensing, Public Utilities, Real vate resources to Salt Lake County
Estate, and Securities. The Committee of businesses.
Consumer Services, an independent advo- ! Market Utah’s assets as a business lo-
cacy agency for utility matters, is also cation to key decision makers.
housed administratively in the Department. ! Invest EDCU grant monies in local pro-
4. Department of Workforce Services motion, professional development, and
140 South 300 East economic development related events
Salt Lake City, UT 84111 throughout the state of Utah.
801-526-9675 7. Internal Revenue Service
Fax: 801-526-9211
www.jobs.utah.gov Information: 1-800-829-1040
Forms: 1-800-829-3676
The Department of Workforce Services pro-
vides a comprehensive array of employment 50 South 200 East
services to Utah job seekers and employ- Salt Lake City, UT 84111
ers. Employer services include placement 801-799-6963
assistance, child care program develop- IRS and Tax Commission Co-location
ment, tax credits, bonding services, work- 210 North 1950 West
force information including: labor supply and Salt Lake City, UT 84134
demand, hours and earnings, and unem- 801-799-6963
ployment rates by county and state; and
much more. These services are offered with 324 25th Street, 6th Floor
no fee. Ogden, UT 84401
5. Mountain West Small 801-625-5583
Business Finance
2595 East 3300 South 173 East 100 North
Salt Lake City, UT 84109 Provo, UT 84606
801-474-3232 801-377-6971
Fax: 801-493-0111
www.mwsbf.com For more information, see Internal Revenue
Service in the Federal Employment and Tax
6. Economic Development Requirements section of this publication.
Corporation of Utah
One Utah Center 8. Mountain West Venture
201 South Main Street, Suite 2150 Group (MWVG)
Salt Lake City, UT 84111 Jeni Tausinga
801-328-8824 6952 High Tech Drive, Suite A
1-800-574-8824 Midvale, UT 84047
www.edcutah.org 801-282-8940
Fax: 801-566-0880
The Economic Development Corporation of www.mwvg.org
Utah is a private, nonprofit organization
which serves as a catalyst for increased The Mountain West Venture Group is a
capital investment and quality job growth in nonprofit organization that identifies, moni-
Utah. This is accomplished through four tors and recognizes “deal flow” within the
core functions: state of Utah. Through the exchange of
ideas, services and acquaintances, the
! Recruit targeted businesses for location Group seeks to foster the investment of risk
throughout the state of Utah. funds. Along with a monthly meeting, a
monthly newsletter and the Utah Deal Flow
book, the MWVG hosts an annual awards

luncheon that identifies and recognizes 100 years has represented members’ inter-
Utah’s 100 fastest growing companies. ests to the business community, govern-
ment officials and the media.
9. National Association of Women
Business Owners Salt Lake Chapter The purpose of the Salt Lake Chamber is to
(NAWBO) build business success. The Chamber’s
310 South Main Street mission is to take a leadership role in the
Mezzanine Level community and state by supporting pro-
Salt Lake City, UT 84111 grams that improve economic vitality and
quality of life, initiate actions that enhance
PO Box 526095 business as well as cultural and social envi-
Salt Lake City, UT 84152-6095 ronments, and build coalitions that unify and
801-487-4600 strengthen the Chamber’s voice in the
Fax: 801-532-4819 community.
12. SLCC Larry H. Miller
E-mail: office@nawboslc.org
Entrepreneurship Training Center
www.nawboslc.org
Salt Lake Community College
The Salt Lake Chapter of the National As- 9750 South 300 West
sociation of Women Business Owners has Sandy, UT 84070
provided a strong voice and vision for wom- 801-957-5200
en entrepreneurs and business owners
since 1980. The chapter offers a wealth of The Larry H. Miller Entrepreneurship Train-
opportunities ranging from business to busi- ing Center (LHMETC) is a full service train-
ness contacts, monthly meetings, networking facility donated by entrepreneur Larry H.
ing, public policy advocacy, professional Miller. Workshops & Conferences, Manufac-
growth and mentoring. turing Resource Services, Custom Fit Train-
ing, Short Term Intensive Training, Small
10. Utah Certified Development Company
Business Development Center, and the
Center for Entrepreneurship Training are
533 South Adams Avenue, Suite B
the School of Continuing and Community
Ogden, UT 84405
Education departments that occupy this
801-627-1333
training and conferencing facility. The Con-
Fax: 801-627-6687
ferencing Center handles conferences of up
to 600 people, can be divided into eight
136 East South Temple, Suite 1770
breakout session rooms, has food service,
and can provide state-of-the-art technology
801-764-6211
in training presentation delivery. LHMETC is
Fax: 801-746-6214
equipped with computer labs, “smart class-
rooms” capable of delivering distance edu-
E-mail: info@utahcdc.com
cation, and classrooms for all types of adult
www.utahcdc.com/index.htm
experiential technical as well as manage-
11. Salt Lake Area Chamber ment training. This facility features courses,
of Commerce (SLACC) conferences, seminars and workshops on
175 East 400 South, Suite 600 all aspects of growing a business.
13. USTAR
Phone: 801-364-3631
324 S. State St. #221
www.saltlakechamber.org
The Salt Lake Area Chamber of Commerce 801-538-8879
is the oldest and strongest business voice ustarinfo@utah.gov
for Salt Lake. The Chamber is a leader in
the evolution of the community and for over

The Utah Science Technology and Re- ment gap. This collaboration allows urban
search initiative (USTAR) is a long-term, and rural resources to work in partnership to
state-funded investment to strengthen provide services that neither urban nor rural
Utah's “knowledge economy.” USTAR funds can provide alone.
strategic investments at the University of
15. U.S. Small Business
Utah and USU to recruit and support world-
Administration (SBA)
class researchers. USTAR also works with
Federal Building, Room 2231
companies and entrepreneurs statewide to
125 South State
promote innovation and commercialization
activities. USTAR offers the Technology
801-524-3209
Outreach Innovation Program (TOIP) to
www.sba.gov/ut
drive technology commercialization activi-
ties. The program is led by five directors, The U.S. Small Business Administration
each of whom heads a regional outreach (SBA) has many programs including: Small
center located at one of the state's higher Business Development Centers, Service
educational institutions. Whether your busi- Corps of Retired Executives, and Women’s
ness is a start-up trying to grow from $0 in Business Center, that can assist you with
revenue to $1 million, or an established every aspect of starting your own business,
concern trying to grow from $10 million to from developing a business plan to obtain-
$50 million or more, USTAR may be able to ing financing. From marketing products and
help your growth efforts, particularly if your services to managing your company, the
business works in one of USTAR’s six inno- SBA’s programs and services can guide you
vation focus areas of Energy, Biomedical through each stage of growing your busi-
Technology, Imaging Technology, Nano- ness.
technology, Brain Medicine and Digital Me- I. SCORE “Counselors to America’s
dia. For more information on the market Small Business”
analysis, product development, investment SCORE is a nonprofit association dedicated
presentation coaching, and other services to educating entrepreneurs and the forma-
offered, visit www.innovationutah.com. tion, growth and success of small business
14. U.S. Forest Service nationwide. SCORE is a resource partner
324 25th Street with the U.S. Small Business Administration
Ogden, UT 84401 (SBA).
801-625-5306 SCORE offers three primary services to its
E-mail: kschnare/r4@fs.fed.us clients and the small business community:
State and Private Forestry (SPF) is a a. Free and confidential counseling and
branch of the U.S. Forest Service that works mentoring. Counseling is often one-on-
with state foresters and private landowners one between a SCORE volunteer and a
on natural resource activities. One of the small business owner. Mentoring in-
activities is the Economic Action Pro- volves a longer-term relationship with
grams/Rural Community Assistance (EAP). the client.
Grants are available through EAP to rural b. Educational workshops and seminar
communities and private landowners for a programs. SCORE chapters conduct
variety of purposes. workshops covering the basics in oper-
The Economic Action Program is imple- ating a small business. Topics are re-
mented through the National Forest Offices lated to small business formation, busi-
and Resource Conservation and Develop- ness plans, record-keeping, marketing,
ment Council (RC&D). Each state is allotted insurance needs, and financing. A no-
EAP funds on a yearly basis, and grant soli- minal fee is charged for the workshops.
citation is done once a year. SPF works to c. On-line counseling via e-mail. This
help bridge the rural and urban develop- service is offered through the national

SCORE website at www.score.org. Salt Lake City, UT 84111

Counselors from across the country use
the website to participate in on-line Lavanya Mahate, Director
counseling. The same quality and pro- Phone: 801-328-5066
fessional standards that apply face-to- Email: lmahate@saltlakechamber.org
face counseling apply to counseling by
e-mail. The Women’s Business Center was created
through a cooperative agreement between
Utah has five SCORE chapters, with ap-
the Small Business Administration and the
proximately 100 volunteers donating their
Salt Lake Area Chamber of Commerce to
expertise to help local entrepreneurs ad-
support women-owned businesses through
dress their small business plans and strate-
counseling, training, and networking oppor-
gies.
tunities. The WBC offers business plan and
Northern Utah SCORE Chapter – #637 loan package preparation, along with infor-
Cache Business Resource Center mation on management, marketing, finance,
BATC West Campus internet technology, and government pro-
(Northwest Entrance) curement. The WBC assists women who
1400 North 1000 West are thinking of starting a business as well as
Logan, UT 84321 those whose companies are already estab-
435-213-8713 lished.
Ogden SCORE – #158 III. Small Business
Business Information Center Development Centers (SBDC)
2036 Lincoln Avenue, Suite 105 www.UtahSBDC.org
Ogden, UT 84401
The Utah Small Business Development
801-629-8613
Center (SBDC) is a partnership between
Fax: 801-392-0604
Salt Lake Community College, the Utah
E-mail: ogdenscore158@netscape.net
Governors Office of Economic Develop-
ment, and the Small Business Administra-
Salt Lake City SCORE Chapter – #49
tion. Utah’s SBDCs serve businesses look-
Business Resource Center (BRC)
ing to expand and grow as well as busi-
JC Penny Building
nesses seeking specialized training. Utah’s
310 South Main Street,
SBDCs serve clients who are already in
North Mezzanine
business with entrepreneurship training to
help solve business problems such as ac-
801-746-2269
counting, marketing, research, business
Fax: 801-746-2273
plans, budgeting, management, and opera-
TTY: 801-746-2273
tions. Additionally, the Utah SBDC assists
Central Utah SCORE Chapter – #444 clients interested in assessing the feasibility
1032 West 1930 North of a business idea, and pre-startup individu-
Pleasant Grove, UT 84062 als interested in learning more about what it
801-373-8660 takes to go into business.
Fax: 801-798-0273
Each center provides free, one-on-one, per-
sonalized business counseling to help you
Southern Utah SCORE Chap – #524
manage your business more effectively.
Dixie Business Alliance
Some of the business areas include needs
225 South 700 East
assessment, business planning, market re-
St. George, UT 84770
search, market strategy, financial planning,
435-652-7741
loan application preparation, and manage-
II. Women’s Business Center (WBC) ment issues.
175 East 400 South, Suite 600

In addition, SBDC offers low-cost work- management with one-on-one counseling to

shops, conferences and seminars to teach help implement what is learned.
practical skills for managing your small
The Utah Small Business Development
business. Training ranges either live or
Centers are a network of business consul-
blended live and online entrepreneurship
tants, trainers, educators and support staff
courses. 7-Habits for small business, as
operating statewide out of Utah’s state col-
well as numerous other topics that can be
leges and universities.
found online at www.UtahSBDC.org. The
classes and seminars are designed to pro-
vide applied skills for improved business

Utah Small Business Development Centers (SBDCs)
Lead Center – Salt Lake Community College Blanding – College of Eastern Utah: San Juan
Greg Panichello – State Director Bill Olderog – Director
9750 South 300 West – LHM 639 West 100 South
Salt Lake City, UT 84070 - View Map Blanding, UT 84511 - View Map
Phone: 801-957-3481 Phone: 435-678-8102
E-mail: greg.panichello@slcc.edu E-mail: billolderog@sjc.ceu.edu
Cedar City – Southern Utah University Ephraim – Snow College

Craig Isom – Director Alan Christensen – Director
351 West University Blvd. 345 West 100 North
Cedar City, UT 84720 - View Map Ephraim, UT 84627 - View Map
Phone: 435-586-5497 Phone: 435-283-7376
E-mail: isom@suu.edu E-mail: alan.christensen@snow.edu
Kaysville – Davis Applied Technology College Logan – Utah State College: Logan
Brent Meikle – Director Frank Prante – Director
450 South Simmons Way #202 (550 E 300 S) 1300 East 700 North #124
Kaysville, UT 84037 Logan, UT 84322 - View Map
Phone: 801-593-2202 Phone: 435-797-2277
E-mail: brent.meikle@datc.edu E-mail: fprante@ext.usu.edu
Moab – College of Eastern Utah Satellite Ogden – Weber State University
Buddy Redd – Director Beverly King – Director
217 East Center, Suite 250 3806 University Circle
Moab, UT 84532 - View Map Ogden, UT 84408 - View Map
Phone: 435-678-3341 (cell) Phone: 801-626-7232
E-mail: fprante@ext.usu.edu E-mail: bking1@weber.edu
Orem – Utah Valley University Price – College of Eastern Utah

Ken Fakler – Managing Director Ethan Migliori – Director
1410 West 1200 South 375 South Carbon Ave.
Orem, UT 84058 - View Map Price, UT 84501 - View Map
Phone: 801-863-8230 Phone: 435-613-1438 ext. 450
E-mail: faklerke@uvsc.edu E-mail: ethan.migliori@ceu.edu
Richfield- Snow College Sandy – Salt Lake Community College
Keith Church – Assistant Director Kevin Martin – Director
800 West 200 South, Room 155W 9750 South 300 West
Richfield, UT 84701 - View Map Sandy, UT 84070 - View Map
Phone: 435-893-2252 Phone: 801-957-4654
E-mail: Keith.Church@snow.edu E-mail: kevin.martin@slcc.edu
St. George – Dixie State College Vernal – Utah State University

Len Erickson – Director Mark Holmes – Director
225 South 700 East 1680 West Highway 40
St. George, UT 84770 - View Map Vernal, UT 84078 - View Map
Phone: 435-652-7752 Phone: 435-789-6100
E-mail: ericksonl@dixie.edu E-mail: markh@ext.usu.edu

16. U.S. Department of Agriculture 801-524-4328

125 South State Street, 4th Floor E-mail: perry.mathews@ut.usda.gov
The National Resources Conservation
801-524-5003
Service (NRCS) is the lead federal agency
www.usda.gov
for private land. NRCS provides conserva-
USDA – Rural Development strives to de- tion technical assistance through local con-
velop and improve the quality of life in rural servation districts to individuals, communi-
America by providing technical and financial ties, watershed groups, tribal governments,
support to assist diverse economic devel- and federal, state and local agencies. At the
opment in rural communities, develop rural local level, their staff works in partnership
services for utilities and infrastructure, and with state and local conservation staff and
provide housing for rural residents. USDA – volunteers to assist individuals and com-
Rural Development technical and financial munities in caring for natural resources by
assistance is administered through three helping them develop and implement con-
services: the Rural Utilities Service (RUS), servation solutions to natural resource prob-
the Rural Housing Service (RHS), and the lems. They also develop technical guidance
Rural Business-Cooperative Service (RBS). for conservation planning and assistance.
The financial resources of USDA-Rural De- Technical guidance is tailored to local condi-
velopment are often leveraged with other tions and is widely used by NRCS staff and
public and commercial credit sources to governmental and non-governmental organ-
multiply the impact of these programs. Prior- izations to ensure conservation is based on
ity is given to high impact projects benefiting sound science.
truly rural and impoverished areas.
Contact:
The Rural Business-Cooperative Service Gary Jann
(RBS) is the business and economic devel- USDA – Natural Resources
opment arm of USDA-Rural Development. Conservation Service
RBS enhances economic development in 125 South State Street, 4th Floor
Utah by providing financial assistance to Salt Lake City, UT 84138
projects that support a diversified rural Utah 801-524-4552
economy, and to businesses that create or E-mail: gary.jan@ut.usda
save good quality jobs in rural Utah. RBS
17. Utah Custom Fit Training
provides economic development financial
Utah College of Applied Technology
assistance through a variety of federal loan
(UCAT)
and grant programs. RBS financial assis-
Board of Regents Building,
tance is often leveraged with other public
The Gateway
and commercial credit sources to multiply
60 South 400 West
the impact of these programs. Priority is
given to high-impact projects and business-
801-456-7400
es benefiting the most rural and impove-
Fax: 801-456-7425
rished areas of Utah. Visit the national web-
E-mail: sbott@ucat.edu
site at www.rurdev.usda.gov/rbs/ or the lo-
cal website at www.rurdev.usda.gov/ut for http://www.ucats.org/aboutcustomfit.html
information on RBS loan and grant pro- Utah Custom Fit Training with its ten sites
grams. develops specialized training for Utah busi-
Contact: nesses according to their specific needs. It
Perry Mathews provides training in leadership & manage-
USDA – Rural Development ment, computer skills, safety certification,
Rural Business-Cooperative Service and other technical training for expanding
125 South State Street, Room 4431 and retaining the workforce of existing com-
Salt Lake City, UT 84138 panies.

18. Utah Department of Phone: 801-538-8700

Environmental Quality
Paul Harding
II. Corporate Recruitment and
168 North 1950 West
Incentives
801-536-4108 Recruiting businesses to Utah that
Toll Free: 1-800-458-0145 add strategic value to Utah’s econ-
Ombudsman: 801-536-4108 omy, through post performance in-
Fax: 801-536-4457 centives and grants.
E-mail: pharding@utah.gov http://goed.utah.gov/business_devel
The Department of Environmental Quality opment/incentives/
(DEQ) is responsible for protecting Utah’s Christina Oliver, Incentives Manager
air, land and water through a variety of Email: coliver@utah.gov
regulatory programs. Programs that impact Phone: 801-538-8792
small businesses regulate dust, under-
ground storage tanks, X-ray machines, ha- III. Procurement Technical Assistance
zardous wastes and direct discharges to Center
surface and ground waters. DEQ also regu-
lates equipment that emits air pollution. The Assists Utah small businesses who
Department is committed to providing good are interested in bidding on federal,
customer service through information and state, and local government pro-
technical and compliance assistance. New curements and commercial contract-
or expanding business can contact the De- ing opportunities.
partment for a pre-design to receive an http://goed.utah.gov/business_devel
overview of permits which may be required. opment/PTAC/
For more information, visit DEQ’s website at
http://www.deq.utah.gov/Business_Assistan Fred Lange
ce/pre_design.htm Email: fglange@utah.gov
19. Governor’s Office of Economic Phone: 801-533-8733
Development (GOED)
324 South State Street, Suite 500 IV. Rural Development
Salt Lake City, UT 84111 Dedicated to facilitating business
Executive Director: Jason Perry growth and economic vitality in
Phone: 801-538-8769 Utah’s rural communities. A key
General: 801-538-8700 player in promoting initiatives that
Fax: 801-538-8888 provide a positive business envi-
goed.utah.gov ronment.
The Governor’s Office of Economic Devel- http://rural.utah.gov/
opment (GOED) can help in eight main
areas: Les Prall
Email: lprall@utah.gov
I. Centers of Excellence Phone: 801-538-8804
Sponsors the development and
commercialization of technologies V. Utah Recruitment Initiative
currently being researched at Utah’s www.utahworksforyou.com
universities.
Clark Caras
http://goed.utah.gov/COE/ Email: chcaras@utah.gov
Sharon Cox 801-538-8700
Email: scox@utah.gov

VI. International Trade and Diplomacy E-mail: info@utahtechcounsil.org

www.uita.org
The International Trade and Diplo-
macy office (ITDO) assists compa- UTC helps to develop Utah’s entrepreneuri-
nies in developing markets for their al spirit by blending support and resources
products and services in other coun- for the benefit of its members. As a privately
tries. ITDO helps Utah companies funded non-profit association, UTC
understand the benefits of expand- represents and supports the thriving IT
ing into international markets and community in Utah through public policy ad-
provides assistance securing inter- vocacy, capital formation, and skilled work-
national business connections. It al- force development initiatives, as well as
so helps companies as they master networking and marketing opportunities.
the process of exporting goods and
21. Utah Manufacturing Extension
services.
Partnership of Utah (MEP)
International.utah.gov 800 West University Parkway
Orem, UT 84058
Craig Peterson
1-801-863-8637
Email: cepeterson@utah.gov
Fax: 801-765-9739
Phone: 801-538-8778
www.mep.org
VII. Utah Film Commission The Manufacturing Extension Partnership of
Utah (MEP) provides companies with ser-
The Utah Film Commission offers
vices and access to public and private re-
three incentives for film and televi-
sources that enhance growth, improve
sion productions. The Motion Picture
productivity, and expand capacity. MEP
Incentive Fund is a post-rebate of
works with small and medium-size manufac-
dollars sent in the state of Utah. The
turers willing to invest in their future, to
sales and use tax exemption is an
make improvements in the short term, and
exemption on TV, video and film
position themselves to be stronger long-
equipment. Utah offers a transient
term competitors both domestically and in-
room tax exemption on accommoda-
ternationally. As part of the national MEP
tion charges for stays of 30 consecu-
program with centers in every state, we tap
tive days or longer.
into the linked national network to draw
VIII. Utah Office of Tourism Cooperative upon the expertise of more than 4,000 spe-
Marketing Programs cialists and affiliated partners in economic
The mission of the Utah Cooperative development, technological applications,
Marketing Program is to leverage manufacturing and business processes, and
state and co-op partner funding to workforce development.
attract out-of-state visitors to in- 22. Utah State Tax Commission
crease tourism expenditures. Main Office
Travel.utah.gov 210 North 1950 West
Kelly Day 801-297-2200, or 1-800-662-4335
Email: Kday@utah.gov Fax: 801-297-7699
Phone: 801-538-1727 www.tax.utah.gov/
20. Utah Technology Council (UTC) Ogden Office

2855 East Cottonwood Pkwy, Suite 110 2540 Washington Blvd., Room 704
Salt Lake City, UT 84121 Ogden, UT 84401
801-568-3500 801-626-3460
Fax: 801-568-1072 Fax: 801-626-3446

Provo Office with small, minority and women-owned

150 East Center Street, Suite 1300 firms.
Provo, UT 84606
A purchasing council made up of major
801-374-7071
Utah firms specifically looks for small busi-
Fax: 801-374-7089
nesses owned by minorities and women to
Hurricane Office be suppliers for the Council. The Council
100 South 5300 West also prints a directory of these businesses.
Hurricane, UT 84737
24. UTFC Financing Solutions, LLC
435-251-9520
699 East South Temple, Suite 220
Fax: 435-251-9529
801-741-4200
The Tax Commission provides information
Fax: 801-741-4249
and training workshops that help businesses
E-mail: info@innoventurescp.com
understand and comply with state tax laws
www.utfc.org
and rules. For more information, see Utah
State Tax Commission in the State Govern- The UTFC is an independent corporation of
ment Requirements section later in this pub- the state that makes debt investments in
lication. growing Utah companies. UTFC’s mission is
to help close the capital gap. UTFC leve-
23. Utah Supplier Development Council
rages state and federal funds as a catalyst
U of U Purchasing Department
in capital formation for the creation, growth
University of Utah
and success of Utah Businesses. UTFC fo-
1901 E South Campus Dr, Rm 151
cuses on technology-based and manufac-
Salt Lake City, UT, 84112-9351
turing firms that create quality jobs. After
801-581-7450
providing financing, UTFC offers technical
Fax: 801-581-8609
assistance in critical areas of business
E-mail: rruff@purchasing.utah.edu
management. UTFC promotes economic
www.usdcutah.com
development, exports and job creation
The mission of the Utah Suppliers Devel- throughout the state.
opment Council (USDC) is to increase pur-
25. Wayne Brown Institute
chases of goods and services by large
PO Box 2135
companies and government entities from
small, disadvantaged, women-owned,
801-595-1141
HUBZone, and service disabled veteran-
Fax: 801-595-1181
owned businesses. USDC assists minority
E-mail: waynebrown@venturecapital.org
and women-owned businesses to develop
www.venturecapital.org
as suppliers to large businesses through
various programs, such as developing com- The Wayne Brown Institute’s main purpose
pany policies; sponsoring trade fairs; mak- is to accelerate economic growth by helping
ing training available to increase manage- entrepreneurs raise capital for their busi-
ment skills in small firms; continually identi- ness. The Institute sponsors several events
fying and sensitizing the community to the each year to help entrepreneurs raise capi-
worth of Utah’s small, disadvantaged, wom- tal. Call for details.
en-owned, HUBZone, and veteran-owned 26. Zions Business Resource Center
businesses; and interfacing between coun- JC Penny Building
cils, chambers of commerce, ISM, and 310 South Main, North Mezzanine
community and political leaders. USDC is Salt Lake City, UT 84101
the only purchasing group in the state dedi- 801-594-8245
cated to increasing the dollars spent by Email: resources@zionsbank.com
large companies and government agencies www.resources.zionsbank.com

Business Hours: M-F 9:00 am – 5:00 pm with personal computer workstations,

books, videos and reference guides to
The Zions Business Resource Center is
assist in developing a business plan,
a free source of counseling and other
promotional materials, office templates,
services to assist entrepreneurs in plan-
financial statements, and IRS tax forms
ning their business, expanding an exist-
and publications. Additionally, clients
ing business, or venturing into new area.
can meet with a business counselor.
Zions’ Business Resource Center has
business resource libraries equipped

Table 1 – Organizations Providing Assistance for Businesses

Type of Type of
Program or Organization Assistance Business Helped
International Export
Small Business
Information
Counseling
Networking
Innovative
High Tech
Financial
Numbers refer to the numbered headings in the section
Training
Minority
above.
1. Bureau of Economic and Business Research (BEBR) X X X X X X

2. Chambers of Commerce X X X X X X
3. Department of Commerce X X X X X X X
4. Department of Workforce Services X X X X X X X X X X
5. Mountain West Small Business Finance X X X X X X X X
6. Economic Development Corporation of Utah X X X X X X X X
7. Internal Revenue Service X X X X X X X
8. Mountain West Venture Group (MWVG) X X X
9. Nat’l Assoc. of Women Business Owners/S.L. Chapter X X X X X X
10. Utah Certified Development Company X X X X X X X X X
11. Salt Lake Area Chamber of Commerce (SLACC) X X X X
12. SLCC Larry H. Miller Entrepreneurship Training Center X X X X X X X
13. USTAR (Utah Science Technology and Research) X X X X X X X X
14. U.S. Forest Service X X
15. U.S. Small Business Administration X X X X X X X X X X
I. SCORE X X X X X X X X X X
II. Women’s Business Development Center X X X X X X X X X X
III. Small Business Development Centers (SBDC) X X X X X X X X X
16. U.S. Department of Agriculture – Rural Development X X X X X X
17. Utah Custom Fit Training X X X X X X X X
18. Utah Department of Environmental Quality X X X X X X
19. Governor’s Office of Economic Development X X X X X X X X X X
I. Centers of Excellence X X X X X X
II. Corporate Recruitment and Incentives X X X X X X X X X
III. Procurement Technical Assistance Center X X X X X X X X
IV. Rural Development X X X X X X X X
V. Utah Recruitment Initiative X X X X X X X
VI. International Trade and Diplomacy X X X X X X X X
VII. Utah Film Commission X X X X X X X X X X
VIII. Utah Office of Tourism Cooperative Marketing X X X X X X X X X
20. Utah Technology Council (UTC) X X X X X X X X X
21. Utah Manufacturing Extension Partnership of Utah (MEP) X X X X X X X X X
22. Utah State Tax Commission X X X X X X X X
23. Utah Supplier Development Council X X X X
24. UTFC Utah Financing Solutions, LLC X X X X
25. Wayne Brown Institute X X X X X X X
26. Zions Business Resource Center X X X X X X X X X X

Going Out of Business Essentially, following the same process of

contact with all registration, taxing and li-
Dissolving or Terminating censing agencies (simply retracing the
a Business steps taken during start-up) will guide one
through necessary termination procedures.
A corporation or other business entity may Table 2 outlines some basic requirements.
cease operations for many reasons and in a
number of ways. When a business is termi- Bankruptcy
nated or its legal status changes, there are Bankruptcy is a very complicated process
licensing and regulation requirements that and should be conducted only under the
must be met. There are also opportunities careful supervision of competent legal
for improving the economic prospects at counsel. There are too many details to ade-
termination for owners and creditors through quately discuss in this publication.
legal provisions of state and federal laws.

Table 2 – Going Out of Business

Agency/Authority Necessary Steps
Department of Commerce
Licensing 1. Let license lapse at renewal, OR
2. Request that your license be suspended.
Corporation, LLC or LP Dissolution/Cancellation 1. File Articles of Dissolution, Certificate of Withdrawal,
or Certificate of Cancellation.
Name Utilization 1. A registered DBA name remains reserved for a pe-
riod of 3 years, and may be canceled at any time.
Sales and Use Tax 1. File form TC-69C, Notice of Change for a Tax Ac-
count, with the Tax Commission, and return your
sales tax license for cancellation.
2. File your final sales tax return within 30 days after
the date the business is sold or closed, or by the due
date for the final period, whichever is sooner.
Withholding Tax 1. File form TC-69C, Notice of Change for a Tax Ac-
count, with the Tax Commission.
2. File your final withholding tax return.
3. File your final annual reconciliation on or before Feb.
28.
Corporate Franchise Tax 1. Contact the Department of Commerce to dissolve or
withdraw your corporation.
2. Foreign corporations registered in Utah must apply
for Tax Clearance with the Tax Commission.
See http://tax.utah.gov/business/taxclearance.html.
. 3. File a final corporate tax return. For example, if you
are dissolving your corporation in March 2010 and
you are a calendar year filer, the Application for Tax
Clearance, your final return and any other returns
that have not been filed, are due 12/31/2010. If you
file your return after 12/31/2010, your corporation
liability is carried into the next year and the next
year’s return must be filed.
Department of Workforce Services
Employer Quarterly Contribution Report 1. Request quarterly report, form 3, for final filing.
(Form 3) 2. File report stating the termination date of employees
and that the report is final.
3. Pay unemployment contributions due.
4. Notify department if there is a successor who is tak-
ing over the business.
Internal Revenue Service (IRS)
Federal Income Tax 1. Request appropriate form to file for “short” tax year.
2. Indicate “final return” on the form.
3. Expect similar requirements and assistance as with
state income tax.
Employees Withholding Taxes (941) 1. Requirements are similar to requirements with
and Unemployment Taxes (940) Department of Workforce Service.
2. Write “final” on form or check the box marked “final”
on the tax form.

Corporate Dissolution 1. Must file form 966 within 30 days after the adoption
of a resolution or plan to dissolve. Form 1099-DIV
should also be filed reporting liquidated distributions
to shareholders.

Step 3: Identify Ways to Finance Your Business

Sources of Capital History and Nature of the Business
! Brief and concise description of the
New businesses must be capitalized care- business
fully. Entrepreneurs must identify their start-
up capital needs and cash-flow require- Management
ments. The total of the two, plus a reserve, ! Skills you bring to the company
will determine the total amount needed to ! Age, experience, and education of the
open a new business. Never underestimate management team
the amount of money it takes to get started. ! Organization chart or management
structure
There are two forms of capital; debt and eq- ! Other key advisors
uity:
General Information
1. Borrowed capital is debt that must be ! Product or industry trends
repaid. The terms vary depending on
! Marketing area and method of distribu-
what is agreed upon by the parties. In-
tion or marketing
terest costs are important to consider in
! Major customers
the calculated formula for success.
! Suppliers
2. Equity is the money value of a property ! Competition
or of an interest in a property in excess ! Facilities
of claims or liens against it. It also de- ! Employees and unions
notes a risk interest or ownership right in
that property. Being a sole owner af- Financial Information
fords an element of control over the If this is a new business, the lender will re-
conduct of the business. quest personal or former business venture
information.
More detail regarding financing can be ob-
tained by checking into the following capital ! Three-year spreadsheets of balance
sources. sheets, income statements, and cash
flow
Commercial Bank Loans ! Three-year financial statements and tax
Getting a loan is a matter of credit worthi- returns
ness and a bit of salesmanship; the better ! Ratio analysis with appropriate com-
prepared you are, the more likely you will be ments
successful. Lenders may know little about ! Personal financial statement (dated
your specific business, so your job is to within 90 days of loan request)
educate them. This educational process be- ! Pro forma income statement for at least
gins by submitting a loan proposal contain- one year
ing specific information. ! Cash budget for at least one year
Loan Request Many lenders evaluate loan requests
! Purpose of the loan against the “Five Cs of Credit”:
! Loan amount required
! Terms desired
! Source of repayment
C haracter – by far the most important. If
you are not someone to be trusted, the
lender doesn’t want to deal with you, no
! Collateral available matter how good the deal.
! Loan money usage
C apacity – what is your financial strength
and track record?

C apital – how much of your own money

have you invested?
1-800-416-8658
Vspring SBIC, L.P.
C ollateral – what is available to support

the primary source of repayment?
2795 E Cottonwood Parkway, Suite 360
801-942-8999
C onditions – what is the economy doing,
and how will it affect your company?
www.vspring.com
EPIC Ventures
Revolving Loan Funds 1 South Main Street, 8th Floor
In an effort to create jobs and improve the Salt Lake City, UT 84111
business climate of a community, some ci- 801-524-8939
ties, counties, and Associations of Govern- http://www.epicvc.com/
ments (geographical regions) will lend mon-
ey to small businesses located in their
Utah Ventures
areas. The amount available to a business 2755 East Cottonwood Pkwy, Suite 520
ranges from a few thousand dollars to over Salt Lake City, UT 84121
$100,000. Typically, the money is used for 801-365-0262
plant and equipment, working capital, inven- www.utahventures.com
tory or accounts receivable financing. Rates
Utah Ventures is a privately-financed ven-
are usually less than or equal to conven-
ture fund focusing on investments in the life
tional lender financing, and the term for re-
sciences and information technology in
payment may be either short (6 months) or
Utah, other intermountain states and Cali-
extended (many years). This type of financ-
fornia.
ing is often used in conjunction with other
lender financing since most revolving loan Utah Ventures seeks to identify the best op-
programs will accept a second or third posi- portunities, secure subsequent co-
tion on financed assets. For information, investments from other venture funds and
contact your local county or Association of corporate investors, and works with the en-
Governments office. trepreneur to help build the business.
Venture Capital Funds U.S. Department of Agriculture –
A venture capital fund is used for very nar- Rural Development
row or niche equity financing. It is profes- Rural Business-Cooperative Service
sionally managed money that seeks to Wallace F. Bennett Federal Building
make a high rate of return for its investors 125 South State Street, Room 4311
by taking high risks in investing in early- Salt Lake City, UT 84138
stage businesses. These businesses must 801-524-4328
demonstrate the possibility of extremely rap- E-mail: perry.mathews@ut.usda.gov
id growth (i.e. $50 million a year in sales www.rurdev.usda.gov/rbs/
after 5-7 years). Venture capital is equity www.rurdev.usda.gov/ut
money (money for stock) that is repaid by
capital gains through the sale of stock. Ven- Rural lenders utilize the Guaranteed Busi-
ture capital investors are typically short- to ness and Industry (B&I) loan program to
intermediate-term investors (1-7 years) who guarantee loans to quality businesses that
generally invest over $1 million in a compa- support a diversified economic base to rural
ny. communities and provide or save good
quality jobs in rural areas. RBS will not
Wells Fargo Investment guarantee marginal or substandard loans.
79 South Main Street
Salt Lake City, UT 84111 The B&I loan program allows lenders to
801-246-2677 make larger sized loans to sound rural busi-

nesses with longer loan terms and lower In most cases, the SBA’s business loans
interest rates than would otherwise be are made by private lenders and guaran-
available. teed by the SBA. The maximum loan guar-
Businesses financed with a Guaranteed B&I antee amount is $2,000,000. SBA loan pro-
loan must be located in a rural area. Rural grams include 7(a) Guaranty Loan, Express,
areas for the B&I program are defined as CapLines, 504 Certified Development Com-
communities with a population of less than pany, and many others. The SBA encou-
50,000 (2000 census), and are not located rages potential borrowers to utilize its busi-
contiguous or adjacent to communities of ness development programs, such as
50,000 or more population (2000 census). SCORE, the Small Business Development
Center, and the Woman’s Business Center,
The Rural Business-Cooperative Service to help them prepare business plans and
(RBS) can guarantee up to 80 percent on loan applications.
loans to $5,000,000. RBS can consider de-
creased guarantees on loans up to Certified Development Companies
$25,000,000. The percentage of guarantee Certified Development Companies (CDCs)
will decrease to a maximum of 70 percent are private companies licensed by the U.S.
on loans between $5,000,000-$10,000,000, Small Business Administration to provide
and a maximum of 60 percent on loans be- long-term fixed-asset financing to expanding
tween $10,000,000-$25,000,000. businesses. The SBA 504 Program loans
provide long-term fixed-asset financing, with
Loans must be fully secured. The dis-
a maximum SBA share of up to $4,000,000
counted collateral value of all security must
or generally 40 percent of project cost. At
be sufficient to fully secure the loan request.
least 10 percent must be provided by the
Businesses assisted with a guaranteed B&I
borrower, and the remainder of project cost
loan must generate sufficient revenues to
is provided by a private lender. Utah’s Certi-
service all business debts.
fied Development Companies include the
Established businesses must have a mini- following:
mum 10 percent tangible net worth to be
considered for Guaranteed B&I assistance. Utah CDC
New businesses or startup operations must 5333 South Adams Avenue, Suite B
have a minimum 20 percent tangible net Ogden, UT 84405
worth to be considered for B&I assistance. 801-627-1333
Fax: 801-627-6687
U.S. Small Business www.nucdc.com
Administration (SBA) Utah CDC
Room 2231 Federal Building 136 East South Temple, Suite 1770
125 South State Street Salt Lake City, UT 84111
Salt Lake City, UT 84138 801-746-6211
801-524-3209 Fax: 801-746-6214
Fax: 801-524-4410 www.nucdc.com
E-mail: steven.price@sba.gov Mountain West Small Business Finance
www.sba.gov 2595 East 3300 South
Federally Guaranteed Loans Salt Lake City, UT 84109
In Utah, the SBA offers a variety of special 801-474-3232
loan programs to eligible small businesses Fax: 801-493-0111
that cannot borrow on reasonable terms www.mwsbf.com
from conventional lenders. The most appro- Mountain West Small Business Finance
priate loan program will vary with the 228 North Orem Blvd.
amount of financing needed and the uses of Orem, UT 84057
loan proceeds.

801-221-7772 acts as a catalyst in bridging Utah’s capital

Fax: 801-221-7775 gap by working as partners with venture
www.mwsbf.com capital firms, banks, and other investor
groups to leverage UTFC funds to increase
Mountain West Small Business Finance
the amount of private financing that devel-
107 South 1470 East, Suite 301
oping businesses receive. UTFC helps pre-
St. George, UT 84790
pare these businesses for future funding.
435-652-3761
Fax: 435-652-1768 UTFC has been authorized as the city/state
www.mwsbf.com partner of Ex-Im Bank in the state of Utah
and can provide Utah exporters an easy
Utah Microenterprise Loan Fund access to the export finance assistance
154 East Ford Avenue #A programs offered by Ex-Im Bank, SBA, and
Salt Lake City, UT 84115 UTFC. The City/State Program is a partner-
801-746-1180 ship between the Export-Import Bank (“Ex-
Fax: 801-746-1181 Im Bank”), an independent U.S. Govern-
www.umlf.com ment agency that helps finance the over-
seas sales of U.S. goods and services, and
The Utah Microenterprise Loan Fund entities around the country, such as UTFC.
(UMLF) is a nonprofit Community Develop- The City/State Program aims to bring Ex-Im
ment Financial Institution (CDFI). It provides Bank’s financing services to small- and me-
a modestly secured form of financing dium-sized U.S. companies that are ready
($1,000-$25,000), to owners of start-up and to export.
existing firms who do not have access to
traditional funding sources, especially those UTFC’s city/state services include loan
who are socially or economically disadvan- packaging of Ex-Im Bank and SBA export
taged. The business must be located in Salt working capital guarantee loans and assis-
Lake, Utah, Davis, Tooele or Summit Coun- tance in security insurance and other guar-
ties. antee programs offered by these agencies.
Utah Technology Finance Corpo- InnoVentures Capital Partners

InnoVentures, manager of the UTFC funds,
ration (UTFC)
is Utah's foremost provider of venture debt.
Ex-Im City/State Partner InnoVentures typically assist companies
Utah Technology Finance Corporation that are early stage information technology
InnoVentures Capital Partners or service companies seeking growth capital
699 East South Temple, Suite 220 to fund marketing activities.
Phone: 801-741-4200 Public Offering of Securities
Fax: 801-741-4249 The raising of capital through the offer and
Email: info@innoventurescp.com sale of securities is carefully regulated by
www.utfc.org both state and federal agencies to protect
the public. The legal definition of a security
UTFC Financing Solutions, LLC (UTFC) is a
includes, but is not limited to: common and
licensed Small Business Investment Com-
preferred stocks, notes, bonds, debentures,
pany (SBIC) in Salt Lake City, Utah. UTFC
investment contracts, voting-trust certifi-
invests in companies throughout Utah and
cates, certificates of deposit, warrants, op-
the neighboring states. In urban areas,
tions, subscription rights, and undivided oil
UTFC focuses on technology-based and
and gas interests. Some interests in limited
manufacturing firms that have the potential
liability companies and royalty interests
for significant upside. In rural areas, UTFC
have also been determined to be securities.
funds traditional businesses as well as
emerging technology-based firms. UTFC

The Utah Uniform Securities Act makes it Individuals offering or selling securities in
unlawful for any person to offer or sell any Utah must be licensed in the state of Utah.
security in the state of Utah unless the se- These licensing requirements are found in
curity is registered or is exempt from regis- the Utah Uniform Securities Act, section
tration. The purpose of registration is to pro- 61-1-3, and in Division Rule R164-4-1.
vide adequate information to the investing
Raising capital through the public markets
public by requiring the registrant to give
can be successful. Due to legal complexi-
complete business and financial disclosures
ties, you should consult an attorney with
as a part of their registration statement. For
securities expertise before making any de-
information concerning state securities reg-
cisions. Investment banking or brokerage
istration and exemptions from registration,
firms can provide good information, and can
contact the Department of Commerce.
consult with you concerning the methods of
Division of Securities raising capital from the public.
Utah Department of Commerce
160 East 300 South, Box 146760 Others
Salt Lake City, UT 84114-6760 There are other options you can use to raise
801-530-6600 or 1-800-721-7233 capital:
http://www.securities.utah.gov/
! Funds internally generated from compa-
Federal registration of the security may also ny sales
be required. For information concerning ! Private investments or loans by inter-
federal regulations call or write the U.S. Se- ested parties (the leading source of non-
curities and Exchange Commission. personal monies)
U.S. Securities and ! Sale or exchange of company assets
Exchange Commission ! Trade credit extended by suppliers
Salt Lake Regional Office (risky)
15 W. South Temple, Suite 1800 ! Personal assets
Salt Lake City, UT 84101 ! Savings
801-524-5796 ! Home equity (mortgage)
! Life insurance cash value
Email: saltlake@sec.gov
! Personal stocks
http://www.sec.gov/

Step 4: Select Your Business Structure

Business Structure Options and Commercial Code in the Depart-
ment of Commerce
Business activity may be conducted through
a variety of organizational structures. An General Partnership
attorney, accountant, financial advisor, tax A partnership is an association of two or
advisor or banker can suggest which form more people acting as co-owners of a busi-
would be most suitable. ness for profit. A partnership can be created
One of the primary considerations in select- by an oral or written contract between the
ing a business organization is protection of individuals. It is wise to have an attorney
a business owner from liability. Other con- draw up a partnership agreement specifying
siderations are the transferability of owner- rights and obligations of the partners. Al-
ship rights, the ability to continue as a busi- most any management and profit sharing
ness in the event of the death or withdrawal agreement can be arranged.
of one or more of the owners, the capital A general partnership:
needs of the business, and tax liabilities.
! Requires no official registration beyond
Note: Legal requirements are determined that required for a sole proprietorship
by the selected business structure. The ! Extends liability to the personal assets
laws are very specific on the regulations of the business partners
required as you set up your business struc- ! Is required to file information returns
ture. The Division of Corporations and with the Internal Revenue Service and
Commercial Code has literature that can Utah State Tax Commission
help determine the best structure for you.
! Shares its profits and losses among the
Ultimately, however, legal counsel or the
partners. Each partner is then taxed at
assistance of a professional accountant
personal income tax rates
may be needed.
The most common business structures are Limited Partnership
as follows. Limited partnerships are more closely regu-
lated than general partnerships, permitting
Sole Proprietorship investors to become silent or limited part-
The single owner of the business is a sole ners without assuming unlimited liability.
proprietor. The single owner has sole con- There must be at least one general partner
trol and responsibility. The sole proprietor- who manages the business, and one or
ship is easily formed, allows important deci- more limited partners whose liability is li-
sions to be made quickly, and may enjoy mited to the extent of their investment.
fewer legal restrictions. In a limited partnership:
The sole proprietor’s responsibilities in-
! General partners share full liability
clude:
! Limited partners may take no part in
! Procuring all capital running the business
! Personal liability for all claims against ! The limited partnership is created by
the business filing documents with the Utah Division
! Showing business profits as part of the of Corporations and Commercial Code
owner’s individual taxable income
! Obtaining local business licenses
Business Corporation
! Registering the name of the business A corporation is a more complex form of
with the Utah Division of Corporations business organization. A corporation is a
legal entity and exists apart from its owners

or shareholders. As a separate entity, it has ! Can only have shareholders that are
its own rights, privileges and liabilities apart United States citizens or residents
from the individuals. ! Cannot be a member of an affiliated
A corporation: group of corporations
! Most financial institutions, insurance
! Must file its Articles of Incorporation with companies and domestic interna-
the Utah Division of Corporations and tional sales corporations are also in-
Commercial Code eligible
! May be formed for profit or for nonprofit ! See IRS regulations for more infor-
purposes mation
! It has limited liability ! Taxes nonresident shareholders using
! The liability of shareholders (or own- the maximum Utah individual income tax
ers) to creditors is ordinarily limited rate
to the amount of each shareholder’s ! Prohibits certain types of income and
capital stock investment business activities
! Is unaffected in its continuity by death or
transfer of shares by any of the owners Professional Corporation
! Requires more extensive record keeping In Utah, people licensed in certain profes-
! Pays taxes on its profits; taxes on divi- sions may form a professional corporation
dends are paid by its shareholders that provides them with the benefits of the
corporate form for the business aspects of
S Corporation their practices, while preserving the person-
The S corporation combines parts of the al relationship between the professionals
corporate and partnership forms of business and those they serve.
organization. The Internal Revenue Code
A professional corporation may only be or-
permits a privately held corporation, one
ganized for the purpose of furnishing one
with up to 35 shareholders, to avoid corpo-
specific professional service and the ancil-
rate taxation by having each shareholder
lary services associated with that profes-
report the share of corporate income on his
sion.
or her individual income tax return.
Unlike traditional business corporations, no
The S corporation generally does not pay
individual may be an officer, director or
tax itself. However, two situations may re-
shareholder of a professional corporation
sult in tax to the corporation:
unless that individual is licensed to perform
1. Excess net passive income the same profession as that for which the
2. Tax on certain capital gains professional corporation was formed. How-
ever, an unlicensed person or nonprofes-
In addition, the S corporation:
sional may serve as either the secretary or
! Remains a corporation in the view of the treasurer of the professional corporation.
state and complies with state corpora-
Another distinctive feature of the profes-
tion regulations
sional corporation is that shares of the cor-
! Must have only one class of stock porate stock may only be issued to persons
! Uses a calendar tax year or shows a who are licensed to render the specific pro-
business purpose for adopting a fiscal fessional service. Likewise, a shareholder
year may voluntarily transfer his or her shares in
! Must have the consent of all sharehold- a professional corporation only to those
ers to have S corporation status persons who are duly licensed to render the
! Must be made up of shareholders that same professional service as that for which
are individuals, estates, or trusts, but not the corporation was organized.
corporations

Articles of Incorporation for a professional a prerequisite to applying to the Internal

corporation must be filed with the Utah Divi- Revenue Service for preferential tax status,
sion of Corporations. under IRS Code section 501(c)(3). To apply
for exempt status contact the IRS for the
Nonprofit Corporation necessary application forms.
A nonprofit corporation is created to help
people achieve a common purpose. It is an
Limited Liability Company
organizing structure useful to small and The limited liability company (LLC) com-
large-scale activities, involving only a few bines many favorable characteristics of cor-
people or many hundreds of people. It pro- porations and limited and general partner-
vides a useful and inexpensive structure for ships. The LLC provides limited liability to its
the enterprise of groups of all sizes, from members and offers them the same favora-
community campaigns or events to perpe- ble IRS tax treatment enjoyed by partners in
tual and diverse activities by hundreds and general and limited partnerships.
thousands of people.
A Limited Liability Company:
A nonprofit corporation may be formed in
! Must file Articles of Organization with
Utah for any lawful purpose, but not for fi-
the Utah Division of Corporations
nancial profit. It does not require large sums
of money and it can be prepared initially by ! Allows members to manage the compa-
following a few simple rules: ny themselves or to elect managers
! Allows members to engage in manage-
! It may not have shareholders or pay div- ment without risk of losing their limited
idends liability status
! It may compensate members, officers, ! Follows simple registration and annual
and trustees (in reasonable amounts) reporting requirements similar to those
for services rendered of corporations and limited partnerships
Special Note: Nonprofit incorporation sta- ! May be taxed by the IRS as either a
tus does not guarantee that your organiza- corporation, partnership or sole proprie-
tion will be granted tax-exempt status, nor torship, depending on its structure
does it ensure that your contributors can Certain professions can file as a Profes-
deduct their gifts from reported personal sional Limited Liability Company.
income. Nonprofit incorporation is generally

Table 3 – General Comparison of Utah’s Most Commonly

Used Types of Business Organizations
General Limited Limited Liability
Proprietorships Partnerships Partnerships Corporations Companies
Method of Owner commences Created by agreement Created by registration Charter issued by the Charter issued by the
business activity of the parties with the state under state under statutory statue under statutory
Creation statutory authority authority authority
Entity Status Not separate from In some cases, can be Separate from limited Legal entity; separate Legal entity; separate
owner separate from owners partners, not usually and distinct from owners and distinct from the
separate from the gen- members/owners
eral partners
Liability of Owner is 100% liable Unlimited liability for Limited liability for Shareholders liable only Members enjoy com-
for all debts all partners limited partners only to extent of paid-in plete limited liability
Owners capital similar to that of limited
partners
Duration Same as owner Terminated by agree- May be perpetual May be perpetual Must specify term of
ment of partners, or by years; must be 99
a partner’s death or years or less
withdrawal or bank-
ruptcy
Transferability May be sold at any Generally, sale of Limited partner may sell Shareholders may sell Operating agreement
time; new proprietor- partnership interest interests; general part- or transfer shares of defines restrictions, if
of Interest ship is formed terminates the partners may not sell inter- stock any, to transferability of
nership; may create est without consent of a members interests
new partnership the others, depending
on the bylaws or charter
Control By owner General partners each Limited partners have Shareholders elect the The company is owned
have a direct and no management rights Board of Directors, by its members and is
equal voice in man- of control which sets policy and managed by its mem-
agement, unless appoints officers bers or by elected
expressly agreed to managers; an Operat-
otherwise ing Agreement governs
policy
Capital Limited to what the What the partners can What the limited part- Based on issuance and Raised by the members
owner can personally raise themselves ners and general part- sales of shares of stock themselves
raise ners can raise collec-
tively
Taxation Profits are taxed to Profits are usually Profits are usually taxed Double taxation; corpo- Profits may be taxed to
owner as an individual taxed to each owner to each general partner rate profits are taxed to each member, similar
as agreed in the con- and each limited part- the corporation; share- to a partnership or sole
tract, or all share ner, as agreed in con- holder profits in form of proprietorship, or the
equally whether or not tract dividends are taxed as company may be taxed
distributed they are received as a corporation
Reprinted by permission from THE LEGAL ENVIRONMENT OF BUSINESS, Third Edition by Roger E. Meiners, et al;
Copyright ©1988 by West Publishing Company. All rights reserved. The column for limited liability companies was
added by the Utah Division of Corporations and Commercial Code.
Utah Division of Corporations and Commercial Code
160 East 300 South, Box 146705
801-530-4849

Step 5: Local Government Requirements

General Information may even save you money where fees are
prorated for the year.
This step provides registration, licensing,
A directory of city and county license infor-
and special permit information for doing
mation is available at the Utah Department
business in Utah from several different
of Commerce, Division of Corporations and
agencies. Due to the variety of business
Commercial Code or by calling 801-530-
structures and natures, this booklet contains
4849.
information on various local, state, and fed-
eral guidelines. No one business will need Local Tax Registration
to follow all the requirements listed.
Local governments are authorized to levy
Please review the material carefully so you
local sales and use taxes that the Utah
can assess and identify which local, state,
State Tax Commission administers, collects
and federal requirements are necessary for
and enforces. In most instances, all local
your business.
sales and use, and related taxes are col-
Local Business Licenses lected and remitted to the Utah State Tax
Commission with the applicable state tax.
All businesses must obtain a business li- To apply for a sales and use tax license,
cense from the local city or county in which complete the Utah State Business and Tax
the business is being conducted. Because Registration application, form TC-69, avail-
most local governments have requirements able at one-stop service centers throughout
that must be met prior to establishing a the state, or online at
business within their jurisdictions, new busi- www.tax.utah.gov/forms/.
ness owners are advised to obtain a federal
There may be instances where businesses
Employer Identification Number (EIN) and a
will be required to pay taxes directly to their
state sales and use tax license, if applica-
local government. Contact your local city or
ble, before applying for a business license.
county government to determine what tax-
The application for a city or county business es, if any, are due in your jurisdiction.
license will usually require approvals from
one or more of the following departments: Home-Based Businesses
! Planning and Zoning Regulation of home-based businesses rests
! Building and Housing with the local government in which the resi-
! Health dence is located. Permits must be obtained
! Police or Sheriff and conditional user fees paid to that partic-
! Fire ular city or county. Criteria may vary for
each locality. The following are some gen-
Zoning is regulated at the local level. Before eral guidelines for a home business:
purchasing or renting any type of building
for commercial use, check with the local ! The occupation is carried on entirely by
municipality to ensure your type of business persons residing in the dwelling unit.
is permitted to operate at the chosen site. ! No signs, advertisements or displays
should be visible from the street.
You should personally visit your city or ! The occupation is secondary to the pri-
county business licensing office. If you have mary use of the structure for dwelling
more than one business location, check with purposes and does not change the cha-
each appropriate city or county office. They racter of the home.
will help you with the application forms and
! The occupation should not be a nuis-
ance or cause undue disturbance.

! Occupations requiring special rooms, fire, safety and health codes.

licenses or permits may not be granted ! The occupation should cause no objec-
a permit. tionable traffic or parking problems.
! Neighbors may need to sign affidavits Contact the city or town in which the resi-
acknowledging notice of the proposed dence is located. For unincorporated areas,
business. contact appropriate county offices or Cham-
! The occupation must conform to local bers of Commerce.

Step 6: State Government Requirements

Division of Corporations ! The number of shares the corporation is
authorized to issue
and Commercial Code ! If more than one class of shares is
Utah Division of Corporations & authorized, each class must be des-
Commercial Code ignated along with a description of
160 East 300 South the preferences, limitations and rela-
PO Box 146705 tive rights of each class.
Salt Lake City, UT 84114-6705 ! For more information, see Utah
801-530-4849 Code Annotated 16-10a-601.
Toll Free: 1-877-526-3994 ! The name, street address and signature
http://www.corporations.utah.gov/ of each of the incorporators (one or
more persons may act as the incorpora-
Business Name Registration tors)
All individuals, sole proprietorships, and ! The Utah street address of the corpora-
general partnerships conducting business tion’s initial registered office and the
under an assumed name (DBA: “Doing name of its initial registered agent at
Business As”) must register within 30 days such address
of starting business. This will help protect ! A statement in the Articles of Incorpora-
the owner against the use of the name by tion, or an attachment, signed by the
any other business, and provides consum- registered agent acknowledging accep-
ers access to information about the owner tance as such
or operator of the business. Filing Requirements: Articles of Incorporation, in
duplicate, with original sig-
Form: Business Name Registra-
natures on one copy
tion / DBA Application Online: https://secure.utah.gov/osbr-
Online: https://secure.utah.gov/osbr-
user/user/welcome.html
user/user/welcome.html Filing Fee: $52.00
Filing Fee: $22.00 Amendment: Articles of Amendment to
Amendment: N/A
Articles of Incorporation
Amendment Fee: N/A Amendment Fee: $37.00
Renewal Term: 3 years Renewal Term: 1 year
Renewal Fee: $22.00
Renewal Fee: $12.00
Delinquent Fee: N/A Delinquent Fee: $10.00 (additional)
Utah Business Corporations Nonprofit Corporations
A for-profit corporation is formed in Utah by To form a nonprofit corporation in Utah, Ar-
filing Articles of Incorporation with the Utah ticles of Incorporation must be filed with the
Division of Corporations and Commercial Utah Division of Corporations and Commer-
Code. Consultation with an attorney or CPA cial Code. Consultation with an attorney or
is advised to ensure the fullest legal protec- CPA is advised to ensure the fullest legal
tion and benefit. protection and benefit.
No application forms are required, however, No application forms are required, however,
the Articles of Incorporation must include: the Articles of Incorporation must include:
! The corporate name (must contain the ! The corporate name
words, or abbreviations, Corporation, ! The purpose(s) for which the corpora-
Company, or Incorporated) tion is being formed, including a state-
! The purpose(s) for which the corpora- ment that it is organized as nonprofit
tion is formed (optional) ! Whether the Corporation will have
members or shares

! If more than one class of shares is No application forms are required, however,
authorized, each class must be des- the Articles of Incorporation must include:
ignated along with a description of
! The corporate name which must contain
the preferences, limitations and rela-
the words “Professional Corporation” or
tive rights of each class
the abbreviation “P.C.”
! For more information, see Utah
Code Annotated 16-6a-202. ! The profession and purpose(s) for which
the corporation is being formed
! A statement declaring whether or not
the corporation will have “voting mem- ! The number of shares the corporation is
bers” authorized to issue
! If more than one class of shares is
! The number of directors constituting the
authorized, each class must be des-
initial governing board [at least three]
ignated along with a description of
and may list the name of each of those
the preferences, limitations and rela-
directors (optional with Articles until first
tive rights of each class
annual report)
! For more information, see Utah
! The name, street address and signature
Code Annotated 16-10a-601.
of each of the incorporators (at least
! The name and address of each share-
one)
holder
! The Utah street address of the corpora-
! The name, street address and signature
tion’s registered office and the name of
of each of the incorporators (at least
its registered agent at such address
one)
! A statement in the Articles of Incorpora-
tion, or an attachment, signed by the ! The name and street address of each
registered agent acknowledging accep- officer and Director (must have at least
tance as such one of each)
! The street address for the principal of- ! The Utah street address of the corpora-
fice (optional with Articles until first an- tion’s registered office and the name of
nual report) its registered agent at such address
! Provisions not inconsistent with law re- ! A statement in the Articles of Incorpora-
garding the distribution of assets on dis- tion, or an attachment, signed by the
solution registered agent acknowledging accep-
Filing Requirements: Articles of Incorporation, in tance as such
duplicate with original sig- Filing Requirements: Articles of Incorporation, in
natures on one copy duplicate with original sig-
Online: https://secure.utah.gov/osbr- natures on one copy
user/user/welcome.html Online: https://secure.utah.gov/osbr-
Filing Fee: $22.00 user/user/welcome.html
Amendment: Articles of Amendment to Filing Fee: $52.00
Articles of Incorporation Amendment: Articles of Amendment to
Amendment Fee: $17.00 Articles of Incorporation
Renewal Term: 1 year Amendment Fee: $37.00
Renewal Fee: $7.00 Renewal Term: 1 year
Delinquent Fee: $10.00 (additional) Renewal Fee: $12.00
Delinquent Fee: $10.00 (additional)
Professional Corporations
To form a professional corporation in Utah, Foreign Corporations
Articles of Incorporation must be filed with A corporation formed in a jurisdiction out-
the Utah Division of Corporations and side of Utah, which intends to conduct busi-
Commercial Code. Consultation with an at- ness in Utah, must submit an Application for
torney or CPA is advised to ensure the ful- Authority to Conduct Affairs for a Foreign
lest legal protection and benefit. Corporation. This must be accompanied by
a Certificate of Good Standing/Existence

from the corporation’s home state dated no also contain the names and street ad-
earlier than 90 days prior to filing. The out- dresses of the managers who are to
of-state corporation must also appoint a reg- serve.
istered agent with a Utah street address. ! If the limited liability company is to be
Consultation with an attorney or CPA is ad- member-managed, a statement that the
vised to ensure the fullest legal protection company is to be managed by its mem-
and benefit. bers. The statement must also contain
Foreign nonprofit corporations follow the the names and street addresses of the
same procedures as foreign business cor- members who are to serve. The limited
porations. liability company shall at all times have
at least one member.
Form: Application for Authority to ! Any other provision, not inconsistent
Conduct Affairs for a For-
eign Corporation with law, that the members choose to
Online: https://secure.utah.gov/osbr- include the Articles of Organization
user/user/welcome.html (U.C.A. Section 48-2c-403(4)).
Filing Fee: $52.00 ! The Articles of Organization shall be
Amendment: Application Amending Au-
thority to Conduct Affairs
signed by at least one organizer or one
or Registration manager or, if the limited liability com-
Amendment Fee: $37.00 pany is member-managed, by at least
Renewal Term: 1 year one member (U.C.A. Section 48-2c-
Renewal Fee: $12.00
204).
Delinquent Fee: $10.00 (additional)
Filing Requirement: Articles of Organization in
Limited Liability Companies (LLC) duplicate with one ex-
ecuted original
A limited liability company is formed by filing Online: https://secure.utah.gov/osbr-
Articles of Organization with the Division of user/user/welcome.html
Corporations. Consultation with an attorney Filing Fee: $52.00
or CPA is advised to ensure the fullest legal Amendment: Articles of Amendment to
Articles of Organization
protection and benefit. Amendment Fee: $37.00
Articles of Organization must include the Renewal Term: 1 year
Renewal Fee: $12.00
following information: Delinquent Fee: $10.00 (additional)
! The name of the limited liability compa- Professional LLC’s
ny (must contain the words "Limited Lia-
bility Company”, “Limited Company", A professional limited liability company is
"L.C." or "L.L.C.") formed by filing Articles of Organization with
! The business purpose(s) for which the the Division of Corporations. Consultation
limited liability company is organized with an attorney or CPA is advised to en-
! The street address of its registered of- sure the fullest legal protection and benefit.
fice in the state of Utah Articles of Organization must include the
! The name and signature of its initial reg- following information:
istered agent at that address (the agent
shall be a person residing or authorized ! The name of the limited liability compa-
to do business in the state of Utah) ny should contain the words or abbrev-
! The name and street address of each iation of the words "professional limited
organizer who is not a member or man- liability company" such as the letters
ager "P.L.L.C." or "PLLC"
! If the limited liability company is to be ! The profession and purpose or purpos-
manager-managed, a statement that the es for which the corporation is formed
company is to be managed by a man- ! The street address of its registered of-
ager or managers. The statement must fice in the state of Utah

! The name and signature of its initial reg- LLC’s home state dated no earlier than 90
istered agent at that address (the agent days prior to filing. The out-of-state LLC
shall be a person residing or authorized must also appoint a registered agent with a
to do business in the state of Utah) Utah street address. Consultation with an
! The name and street address of each attorney or CPA is advised to ensure the
organizer who is not a member or man- fullest legal protection and benefit.
ager Form: Application for Authority to
! If the professional limited liability com- Transact Business
pany is to be manager-managed , a Online: https://secure.utah.gov/osbr-
user/user/welcome.html
statement that the company is to be Filing Fee: $52.00
managed by a manger or managers. Amendment: Application Amending Au-
The statement must also contain the thority to Conduct Affairs
names and street addresses of the or Registration
managers who are to serve. Amendment Fee: $37.00
Renewal Term: 1 year
! If the professional limited liability com- Renewal Fee: $12.00
pany is to be member-managed, a Delinquent Fee: $10.00 (additional)
statement that the company is to be
managed by its members. The state- Limited Partnerships
ment must also contain the names and A limited partnership is formed in the state
street addresses of the members who by filing a Certificate of Limited Partnership
are to serve. The professional limited with the Division of Corporations and Com-
liability company shall at all times have mercial Code. Consultation with an attorney
at least one member. or CPA is advised to ensure the fullest legal
! Any other provision, not inconsistent protection and benefit.
with law, that the members choose to
include the Articles of Organization The Certificate of Limited Partnership must
(U.C.A. Section 48-2c-403(4)). include the following information:
! The Articles of Organization shall be ! The name of the limited partnership
signed by at least one organizer or one (must contain the words "Limited Part-
manager or, if the professional limited nership," "Limited," "L.P.,"or "Ltd.")
liability company is member-managed, ! The term of the partnership's existence
by at least one member (U.C.A. Section ! The street address of the principal place
48-2c-204). of business
Filing Requirement: Articles of Organization in ! The name and street address of the
duplicate with one ex- partnership's registered agent
ecuted original ! The name and street address of each
user/user/welcome.html general partner
Amendment: Articles of Amendment to ! The signature of each general partner
Articles of Organization and the registered agent acknowledging
Amendment Fee: $37.00 acceptance as such
Renewal Fee: $12.00 ! The purpose for which the partnership is
Delinquent Fee: $10.00 (additional) formed (optional)
Foreign LLC’s Filing Requirement: Certificate of Limited Part-
nership in duplicate with
A limited liability company formed in a juris- original signatures on one
copy
diction outside of Utah, which intends to Online: https://secure.utah.gov/osbr-
conduct business in Utah, must submit an user/user/welcome.html
Application for Authority to Transact Busi- Filing Fee: $52.00
ness. This must be accompanied by a Cer- Amendment: Articles of Amendment to
tificate of Good Standing/Existence from the Articles of Incorporation

Amendment Fee: $37.00 conduct business in Utah, must submit an

Renewal Term: 1 year Application for Foreign Limited Liability
Renewal Fee: $12.00
Delinquent Fee: $10.00 (additional) Partnership. This must be accompanied by
a Certificate of Good Standing/Existence
Foreign Limited Partnerships from the limited partnership’s home state
A limited partnership formed in a jurisdiction dated no earlier than 90 days prior to filing.
outside of Utah, which intends to conduct The out-of-state limited liability partnership
business in Utah, must submit an Applica- must also appoint a registered agent with a
tion for Foreign Limited Partnership. This Utah street address. Consultation with an
must be accompanied by a Certificate of attorney or CPA is advised to ensure the
Good Standing/Existence from the limited fullest legal protection and benefit.
partnership’s home state dated no earlier Form: Application for Foreign
than 90 days prior to filing. The out-of-state Limited Liability Partner-
ship
limited partnership must also appoint a reg- Online: https://secure.utah.gov/osbr-
istered agent with a Utah street address. user/user/welcome.html
Consultation with an attorney or CPA is ad- Filing Fee: $22.00
vised to ensure the fullest legal protection Amendment: N/A
and benefit. Amendment Fee: N/A
Form: Application for Foreign Renewal Fee: $22.00
Limited Partnership Delinquent Fee: N/A
user/user/welcome.html Business Trusts
Filing Fee: $52.00
Amendment: Application Amending Au- A business trust is formed in the state by
thority to Conduct Affairs filing an Application for Business Trust with
or Registration the Division of Corporations and Commer-
Amendment Fee: $37.00 cial Code. Consultation with an attorney or
Renewal Fee: $12.00 CPA is advised to ensure the fullest legal
Delinquent Fee: $10.00 (additional) protection and benefit.
Form: Application for Business
Limited Liability Partnerships Trust
(LLP) Filing Fee: $22.00
Amendment: N/A
A limited liability partnership is formed in the Amendment Fee: N/A
state by filing an Application for Limited Lia- Renewal Term: 3 years
bility Partnership with the Division of Corpo- Renewal Fee: $22.00
rations and Commercial Code. Consultation Delinquent Fee: N/A
with an attorney or CPA is advised to en- Collection Agencies
sure the fullest legal protection and benefit.
A collection agency is formed in the state by
Form: Application for Limited
Liability Partnership
having a current registered/qualified busi-
Online: https://secure.utah.gov/osbr- ness entity with the state and filing an Appli-
user/user/welcome.html cation for Collection Agency Registration
Filing Fee: $22.00 with the Division of Corporations and Com-
Amendment: N/A mercial Code. Under provisions of Title 12
Amendment Fee: N/A
Renewal Term: 1 year of the Utah Code, no person or business
Renewal Fee: $22.00 may conduct collections without having first
Delinquent Fee: N/A registered with the Division of Corporations
and Commercial Code as prescribed by sta-
Foreign LLP’s tute. Violation of Title 12 is a Class A mis-
A limited liability partnership formed in a ju- demeanor. If a collection agency is involved
risdiction outside of Utah, which intends to with collecting payments from consumer

credit transactions, please contact the De- Renewal Term: 1 year

partment of Financial Institutions at 801- Renewal Fee: $32.00
Delinquent Fee: N/A
538-8830 regarding requirements. Consul-
tation with an attorney or CPA is advised to Annual Report/Renewal
ensure the fullest legal protection and bene- Requirements
fit.
Every corporation, limited partnership and
! Make certain that your business organi- limited liability company is required to file an
zation is legally constituted. Your as- annual report during the month of the anni-
sumed business name must be regis- versary date the entity was created; or, for
tered with the Division of Corporations; out-of-state (foreign) entities, on the anni-
or if your organization is a corporation, versary date in which authority was granted
limited partnership, limited liability com- to transact business in Utah. Limited liability
pany, it must be legally chartered by the partnerships and business trusts must file a
Division of Corporations. renewal during the month of the anniversary
! Obtain a collection agency surety bond. date the entity was created; or, for foreign
Each collection agency must obtain a LLP’s, on the anniversary date in which au-
collection agency surety bond from a thority was granted to transact business in
Utah licensed surety for a minimum sum Utah. DBA’s must file a renewal during the
of $10,000. The bond must be for one month of the anniversary date the entity was
year and it is the responsibility of the created (every three years). The Utah Divi-
agency to renew the surety bond in 12 sion of Corporations mails an annual re-
months to avoid violation of statute. The port/renewal notice to the registered agent
full name of the agency principal, the of the entity at least 60 days prior to the an-
business name, and the business street niversary date.
address must appear on the bond. Orig-
Forms: Annual Report/Renewal Form
inal must be submitted. Registration Information Change
! Complete an Application for Collection Form
Agency Registration. Online:
! Submit the completed application, your
https://secure.utah.gov/abr/abr (renewal)
$10,000 surety bond, and non-
refundable $32 processing fee. https://secure.utah.gov/abr/app/bric/login (changes)
Form: Application for Collection
Agency Registration
Filing Fee: $32.00
Amendment: N/A
Amendment Fee: N/A

Annual Filing Fee:

Division of Charity $100
Consumer Protection Professional Fundraiser
Bond Required:
$250
Utah Department of Commerce Charity No

Professional Fundraiser No
160 East 300 South, Box 146704
Salt Lake City, UT 84114-6704 Credit Services Organizations
801-530-6601 or 1-800-721-7233
www.consumerprotection.utah.gov/ The Credit Services Organizations Act
states that any person who, with respect to
The following business activities require the extension of credit by others, sells, pro-
special permits. To learn more about any vides, or represents that he can provide or
special permit requirement listed, contact perform, in return for the payment of money
the Division of Consumer Protection at the or other valuable consideration, any of the
above location. following services:
Business Opportunity ! Improving a buyer’s credit record, histo-
Business opportunity disclosure documents ry, or rating
must be filed with the Division of Consumer ! Obtaining an extension of credit for a
Protection ten days prior to commencing buyer
sales of a franchise or distributorship in ! Providing advice, assistance, instruc-
Utah. Professional assistance is strongly tion, or instructional material to the buy-
urged to make use of all the technical ad- er regarding credit, etc.
vantages available. A surety bond in the amount of $100,000
Annual Filing Fee: issued by a surety company doing business
Business Opportunity $300 in Utah must be provided to the Division of
Franchise – Notice of Exemption $100 Consumer Protection.
Charities Annual Filing Fee: $250
Bond Required: Yes
Under the Utah Charitable Solicitations Act,
any person, joint venture, partnership, li- Health and Fitness Centers (Spas)
mited liability company, corporation, associ- This pertains to any person, partnership,
ation, or other entity that is established for joint venture, corporation, association or
any charitable purpose must register another entity that, for a charge, provides as
nually with the Division of Consumer Protec- one of its primary purposes services or facil-
tion, unless exempt under title 13-22-8 of ities that assist patrons in improving their
the Utah Code. physical condition or appearance through
A professional fundraiser, counsel or con- weight change, weight control, dieting,
sultant is defined as anyone who is soliciting aerobic conditioning, strength training or
a contribution for a charitable purpose on other exercise. It includes any establish-
behalf of any organization in exchange for ment designated as a “reducing salon,”
any form of fee or compensation, including “health spa,” “spa,” “exercise gym,” “health
a commission or percentage of money studio,” “health club,” or by other similar
raised. Professional fund raiser does not terms.
include an officer, director, volunteer or full- Heath spa does not include: any facility op-
time employee of a charity. Counsel or con- erated by a licensed physician at which the
sultant doesn’t include an attorney, invest- physician engages in the practice of medi-
ment counselor or banker providing profes- cine; any facility operated by a health care
sional legal, investment or financial advice provider, hospital, intermediate care facility,
to a client. or skilled nursing care facility; any public or
private school, college, or university; or any

facility owned and operated by the state, the fer postsecondary education in payment of
United States, or their political subdivisions. tuition or fees for educational, professional
or vocational objectives.
Each health spa must obtain a bond, Letter
of Credit, and Certificate of Deposit, and Annual Filing Fee: Varies
furnish an original to the Division of Con- Bond Required: Varies
sumer Protection prior to selling, offering or Telephone Solicitations and Sales
attempting to sell, soliciting the sale of, or
becoming a party to any contract to provide The Telephone Fraud Prevention Act re-
health spa services. An application must be quires that a person, partnership, corpora-
filed with the Division of Consumer Protec- tion or other entity that engages in tele-
tion. phone solicitation or sales in Utah must reg-
ister each year with the Division of Con-
The bond, Letter of Credit, and Certificate of sumer Protection.
Deposit are based on the number of unex-
pired contracts for health spa services. For A $50,000 bond, Letter of Credit, or Certifi-
example: cate of Deposit from an authorized Utah
business institution is required by the Divi-
Principal Amount Number of Contracts
of Bond or Letter with an unexpired term
sion of Consumer Protection in order to en-
of Credit exceeding 90 days gage in telephone solicitation or sales in
$15,000 500 or fewer Utah. If a violation has occurred within three
$35,000 501 to 1,500 years prior to application, a bond in the
$50,000 1,501 to 3,000 amount of $75,000 is required.
$75,000 3,001 or more
Annual Filing Fee: $250
Annual Filing Fee: $100 Bond Required: Yes
Bond Required: Yes
Professional and
Postsecondary Proprietary
Occupational Licenses
Schools
Specific types of occupations or profession-
Postsecondary education means education
als must have permits or licenses issued by
or educational services offered primarily to
the state. No single department has respon-
persons who have completed or terminated
sibility for all licensing, and licensing fees
their secondary or high school education or
vary. Table 3 contains lists of businesses
who are beyond the age of compulsory
and occupations that require state licenses.
school attendance. Proprietary school
For information on qualifications and appli-
means any private institution, including
cations, call the agency listed.
business, modeling, paramedical, tax prepa-
ration, trade and technical schools, that of-

Table 4 – Professional and Occupational Licenses

Profession/Occupation Agency Code Profession/Occupation Agency Code
Profession/Occupation Agency Code
Acupuncturists 6 Fertilizers 1 Personal Introduction Services 4
Advanced Practice Nurses 6 Fish & Game Licenses 17 Pet Shops 17
Alarm System Installers 6 Fishing (Commercial) 17 Pharmacies 6
Alcoholic Beverages 2 Florists 1 Pharmacists, Interns, and Technicians 6
Alternate Dispute Resolution Providers 6 Food Service Providers 20 Physical Therapists 6
Architects 6 Food Warehouses 11 Physician Assistants 6
Athlete Agents 6 Funeral Service 6 Physician/Surgeons 6
Attorneys 25 Furriers 17 Plumbers 6
Audiologists 6 Game Farmers 17 Postsecondary Proprietary Schools 4
Automated Dialing Companies 4 Garages 23 Powersport Vehicle Dealers 3
Bakeries 1 Genetic Counselors 6 Pre-Need Providers and Sales Agents 6
Banks 10 Geologists 6 Private Probation Providers 6
Beer Parlors 2 Grocery Stores 1 Private Security Officers 6
Boat Men (River Runners) 14 Health and Fitness Centers (Spas) 4 Produce Dealers 1
Boiler Inspections 18 Health Care Assistants 6 Professional Counselors 6
Boxing 3 Health Facility Administrators 6 Professional Employer Organizations 6
Building Inspectors 6 Hearing Instrument Specialists 6 Professional Engineers and Professional
Burglar Alarm Companies and Agents 6 Hospitals 11 Structural Engineers 6
Caterers 20 Hotels & Motels 20 Professional Land Surveyors 6
Certified Nurse Midwives 6 Hunting (Commercial) 17 Psychologists 6
Certified Public Accountants and Insurance Agents/Companies 13 Radiology Technologists and Practical
Accountancy Firms 6 Investment Advisers 8 Technicians 6
Certified Shorthand Reporters 6 Landscape Architect 6 Real Estate Agents 7
Charities and Professional Fund-raisers 4 Licensed Practical Nurses 6 Real Estate Appraisers 7
Chiropractic Physicians 6 Liquor-Retail/Wholesale 2 Real Estate Brokers 7
Contract Security Companies 6 Livestock Dealers 1 Real Estate Companies 7
Contractors 6 Loan Company 10 Recreational Therapists 6
Controlled Substance Licenses 6 Marriage and Family Therapist 6 Registered Nurses 6
Cosmetologists, Barbers, Certified Marriage and Family Therapy Trainee 6 Respiratory Care Practitioners 6
Teachers and Schools 6 Massage Therapist 6 Restaurants 20
Credit Services Organizations 4 Meat Packers 1 Savings & Loan Institutions 10
Credit Unions 10 Milk Processors/Producers 1 Social Workers, Certified and Clinical 6
Dairy Products 1 Mortgage Brokers 7 Speech Language Pathologists 6
Day Care Centers 12 Mining 15 Sprayers & Dusters 1
Deception Detection Examiners 6 Motor Carriers 22, 24 Stock Broker Dealers 8
Dental Hygienists 6 Motor Vehicle Dealers & Service 3, 23 Stock Brokers 8
Dentists 6 Music Licensing 4 Substance Abuse Counselors 6
Dietitians 6 Nail Technicians 6 Teachers 21
Electricians 6 Naturopathic Physician 6 Telemarketers 4
Electrologists 6 Notary Public 26 Title and Escrow companies 7
Elevator Inspections 18 Nurse Anesthetists 6 Trappers 17
Employment Agencies 19 Nurseries & Nurserymen 1 Veterinarians 6
Environmental Health Scientists 6 Nursing Homes 11 Vocational Business Schools 21
Environmental Health Specialists 11 Occupational Therapists 6 Warehousing 1
Estheticians 6 Oil and Gas 15 Weighing & Measuring Devices 1
Factory Built Housing Dealers 6 Optometrists 6 Well Drillers 16
Farm Product Dealers 1 Osteopathic Physicians and Surgeons 6
Agency Agency
Code Agency to Contact Phone Number Code Agency to Contact Phone Number
1 Department of Agriculture 538-7100 Department of Natural Resources 538-7200
2 Department of Alcoholic Beverage Control 977-6800 14 Division of Parks and Recreation 538-7220
Department of Commerce 530-6955 15 Division of Oil, Gas and Mining 538-5340
3 Administration 530-6701 16 Division of Water Rights 538-7240
4 Div. of Consumer Protection 530-6601 17 Division of Wildlife Resources 538-4700
5 Div. of Corporations & Commercial Code 530-4849 18 Utah Labor Commission 530-6800
6 Div. of Occupation & Professional Lic. 530-6628 19 Division of Labor and Anti-Discrimination 530-6801
7 Division of Real Estate 530-6747 20 Local Health Agencies Check gov’t phone listings
8 Division of Securities 530-6600 21 State Office of Education 538-7500
9 Department of Environmental Quality 536-4400 State Tax Commission 297-2200
10 Department of Financial Institutions 538-8830 22 Motor Carrier Services 297-6800
11 Department of Health 538-6101 23 Motor Vehicle Enforcement Division 297-2600
12 Department of Human Services 538-4242 24 Utah Department of Transportation 965-4508
13 Department of Insurance 538-3800 25 Utah State Bar 531-9077
26 Lt. Governor, Notary Public Office 359-4417
See “Directory of Agencies and Offices” for fax numbers and Internet addresses.

Utah State Tax Commission On-line registration: http://utah.gov/sestl

A Temporary Sales Tax License and Spe-
210 North 1950 West
cial Return is required when an individual
seller or business participates in a one-time
801-297-2200
event, such as state and county fairs, con-
1-800-662-4335
ventions, hobby shows, gun shows, food
www.tax.utah.gov
shows, art shows, and other similar events
State Tax Registration where taxable sales are made. Sellers with
a Sales and Use Tax License must also ob-
The Tax Commission has the following ap- tain a Temporary Sales Tax License and
plications for business tax registration: Special Return if participating in one of
Utah State Business and Tax Registration these events. The license/return is only
This application is used to register your good for the event for which it is issued. The
business for a Sales and Use Tax License, special return and all sales tax collected are
a Withholding Tax License, or a Ciga- due to the Tax Commission 10 days after
rette/Tobacco License. When applicable, it the close of the special event or sale. To
will also register your business for tourism, obtain a Temporary Sales Tax License and
and transient room taxes, and the waste tire Special Return, contact the Special Events
recycling fee. Taxation Section.
Online: One-Stop Business Registration Fuel License Application
https://secure.utah.gov/osbr-
user/user/welcome.html Contact:
Form: TC-69, Utah State Business and Tax Taxpayer Services
Registration 801-297-7705
Fees: Sales and Use Tax – No fee
Withholding Account – No fee The TC-107, Fuel License Application, is
Initial Cigarette License application - $30 per used to register your business for the follow-
location
Cigarette Wholesaler/Stamper - $30 plus ing licenses and accounts:
bond required Special Fuel Supplier License, is for
Tobacco Wholesalers License - $30 plus
bond required importers, refiners and blenders of di-
Beer Account – No fee esel fuel.
Lubricating Oil Account – No fee
Form: TC-107 – Fuel License
Telecommunications /Service Provider Ac-
Application
count – No fee
Fee: No Fee
Cable or Home Satellite Service Account –
Possible Bond: $10,000 - $500,000
No fee
form TC-763
Sexually Explicit Business or Escort Service
Account – No fee Motor Fuel License, is for importers,
Bond: A minimum $500 bond is required for selling
refiners, manufacturers or wholesalers
either cigarettes or tobacco products. A min-
imum $1000 bond is required for those sell- of gasoline.
ing both cigarettes and tobacco products. A Form: TC-107 – Fuel License
bond may be required for sales or withhold- Application
ing accounts based on the past filing history Fee: No Fee
of the applicant(s) or those associated with Possible Bond: $10,000 - $500,000
the business. form TC-763
Aviation Fuel License, is for importers,

Special Events Registration refiners, manufacturers or wholesalers
Contact: of aviation or jet fuel.
Special Events Taxation Section
Form: TC-107 – Fuel License
801-297-6303 Application
1-800-662-4335 ext. 6303 Fee: No Fee
Email: specialevents@utah.gov

Possible Bond: $10,000 - $500,000 Form: TC-69, Utah State Business and Tax
form TC-763 Registration
Fee: No Fee
Environmental Assurance Fee
This license is for importers, refiners or Completing Application Forms
manufacturers with the first sale or use
The following information is provided to help
in Utah of any petroleum product liquid
applicants determine who is authorized to
at 60°F.
sign the application forms for tax registra-
Form: TC-107 – Fuel License tion.
Application
Fee: No Fee ! Sole Proprietor: The owner must sign.
Compressed Natural Gas (CNG) ! Limited Partnership: A general partner
Contact: must sign.
Taxpayer Services ! General Partnership: A general partner
801-297-3525 must sign.
! Corporation: An officer or registered
This license is for suppliers of com- agent who is authorized by the corpora-
pressed natural gas for highway use. tion must sign.
The owner or lessor of equipment used ! LLC: A member or manager authorized
to compress natural gas for highway use by the LLC must sign.
is considered to be the CNG supplier ! LLP: A general partner authorized by
and must report and pay the tax. A buy- the LLP must sign.
er of natural gas for compression may
! Business Trust: The trustee or grantor
provide a sales and use tax exemption
must sign.
certificate to the natural gas supplier.
However, the buyer must have a munic- Business Tax References
ipal energy and a sales and use tax ac-
count and report to the Tax Commis- Businesses operating in Utah may be sub-
sion. ject to several types of taxes. The following
summaries should be used as guidelines to
Form: TC-107 - Fuel License help you determine which taxes apply to
Application
TC-721CNG – Exemption your business.
Certificate for Compressed For a thorough guide to Utah’s taxes and
Natural Gas
Tax Commission Rules, you may purchase
International Fuel Tax Agreement (IFTA) a copy of the Utah Tax Code from:
Contact: LexusNexis/Matthew Bender
Motor Carrier Service 1275 Broadway
801-297-6800 Albany, NY 12204
Businesses requiring IFTA (International Phone: 1-800-424-4200 or
Fuel Tax Agreement) Licenses or Special 1-800-562-1197
Fuel User Permits will use the following www.lexisnexis.com/bookstore
form: customer.support@lexisnexis.com
Form: TC-69MC, Utah State Application The Utah Tax Code and Tax Commission
for IFTA, SFU and IRP Rules may also be accessed through the
Fee: $4.00 decal fee for IFTA
Tax Commission’s web page: tax.utah.gov.
Mineral Production Withholding
Tax Account
Commercial Vehicles
This application is used to register your Commercial Vehicle Registration
business for a mineral production withhold- Contact:
ing tax account. Motor Carrier Services
210 North 1950 West

Salt Lake City, UT 84134 Corporate Tax

801-297-6800
1-888-251-9555 C Corporations
The corporate franchise tax is a tax on the
Commercial trucks, trailers or semi-trailers privilege or right to do business in Utah
based in Utah may qualify to be proportio- based on net income and imposed on every
nately registered and licensed. Non-Utah corporation registered to do business in
based carriers that are not apportioned for Utah except for certain exempt corpora-
Utah can purchase a temporary trip permit tions. The corporation income tax is im-
for up to 96 hours at a port of entry. posed on corporations not otherwise subject
Rate: The vehicle registration fee is computed ac- to the corporation franchise tax, that derive
cording to the registered weight and appli- income from sources within Utah. Corpora-
cant’s Utah mileage percentages. tions incorporated outside of Utah that have
International Fuel Tax Agreement (IFTA) no fixed place of business in Utah but derive
income from activities occurring in Utah or
Contact: in connection with Utah customers are sub-
Motor Carrier Service ject to the corporation income tax.
801-297-6800
1-888-251-9555 The corporate franchise and corporate in-
come tax rates are the same. The Utah cor-
Utah is a member of the International Fuel porate tax rate is 5% of the corporation’s
Tax Agreement (IFTA). Motor carriers can Utah net taxable income with a minimum tax
determine if they need an IFTA License or a of $100 per corporation. The minimum tax
Special Fuel User Permit by the following applies regardless of whether a corporation
guidelines: actually earns a profit or conducts any busi-
! IFTA Licenses apply to qualified motor ness.
vehicles traveling in more than one state Utah corporate franchise and income tax
or jurisdiction. returns are due April 15 for calendar filers
! Special Fuel User Permits apply to: and the 15th day of the fourth month follow-
! Qualified motor vehicles traveling ing the end of a tax year for fiscal filers.
within the borders of Utah
S Corporations
! Carriers having a bulk special fuel
Small business corporations that have filed
storage tank(s) in Utah
a timely election with the Internal Revenue
IFTA tax must be filed and paid each quar- Service under IRS Section 1362(a) are con-
ter. sidered pass through entities for tax pur-
Form: TC-922 – IFTA/Special Fuel User Tax poses. The income is passed through to the
Return plus applicable schedules shareholders and the shareholders must
report and pay tax on Utah income accor-
See the State Tax Registration section ear- dingly. S corporations must file a Utah S
lier in this publication for information on ap- corporation return but are not subject to the
plication forms and fees. $100 minimum franchise tax.
Corporate Franchise Corporate Tax Prepayments
and Income Tax Corporations with a tax liability of $3,000 or
Contact: more in the current tax year, or with a tax
Taxpayer Services liability of $3,000 or more in the previous tax
801-297-7705 year, must make estimated tax payments.
Payments are due on the 15th of the 4th,
6th, 9th and 12th months of the tax year.
Penalties apply on underpayments, late
payments and late filings.

Forms: TC-559 – Corporate Tax Payment Coupon The workers compensation premium tax rate
TC-20 – Utah Corporation Franchise or is determined annually by the State Industrial
Income Tax Return Commission.
TC-20S – Utah S Corporation Franchise or
Income Tax Return Title insurance premiums are taxed at a rate
TC-20MC – Utah Tax Return for of .45 percent.
Miscellaneous Corporations An additional surtax of .0001 percent is as-
TC-161 – Utah Registration for Exemption sessed on motor vehicle liability, personal in-
from Corporate Franchise or jury and uninsured motorist premiums.
Income Tax
Forms: TC-670 – Utah Insurance Premium Tax
Payment & Prepayment Coupon
Individual Income Tax TC-420B – Self - Insurance Premium Tax
Individuals who earn or receive income from Payment & Prepayment Coupon
a Utah source, who live, or who have a res- TC-49 – Insurance Premium Tax Return
idence in Utah must file an individual in- TC-420 – Self Insurer’s Tax Return
come tax return to determine the amount of Fuel Taxes
the individual’s income that is taxable and
owed to Utah. Contact:
Taxpayer Services
Individual Income Tax Estimated
801-297-7705
Prepayments
Utah does not require filing and payment of Fuel taxes must be reported and remitted
estimated individual income tax, but does each month.
provide forms for taxpayers who would like Aviation Fuel is used exclusively for the
to pay quarterly estimated tax. It may be operation of aircraft.
paid on the same time schedule as the fed-
eral tax. Estimated tax payments must be Rate: 4 cents per gallon for aircraft federally certi-
fied for scheduled operations or all-cargo
accompanied by a prepayment form. operations. 9 cents per gallon on all others.
Forms: TC-546 – Income Tax Prepayment Form: TC-109A – Aviation Fuel Tax Return
TC-40 – Utah Individual Income Tax Return
Motor Fuel is gasoline or gasohol used for
Insurance Premium Tax any purpose other than the operation of air-
Contact: craft.
Rate: 24.5 cents per gallon on motor fuel.
801-297-3525
Form: TC-109 – Motor Fuel Tax Return plus
Admitted insurance companies are required applicable schedules
to file a premium tax return regardless of the
Special Fuel is any non-gasoline fuel used
exempt nature or amount of their premiums.
to operate a motor vehicle upon the public
The insurance premium tax applies to all
highways and is not taxed under the catego-
insured risks in the state including workers
ry of motor or aviation fuel.
compensation.
Rate: 24.5 cents per gallon on special fuel.
Insurance premium and self-insured tax re-
turns are due on or before March 31 for the 8.5 cents per gasoline gallon equivalent on
compressed natural gas.
preceding calendar year. Prepayments are
required if the prior year’s tax liability was Form: TC-364 – Special Fuel Supplier Tax Return
TC-366 – Compressed Natural Gas Tax
$10,000 or more. Prepayments are due the
Return
last day of April, July, and October. The final
payment is due when the tax return is filed Entities that meet any of the following crite-
March 31. ria are required to be licensed and may be
Rate: The base premium tax is 2.25 percent. It is
required to be bonded:
calculated on the net taxable premiums re- ! Importers, refiners and blenders of mo-
ceived for life, property, and casualty insur-
ance policies written in the state.
tor fuel

! Importers, refiners, blenders or anyone includes furniture, fixtures, machinery,

selling aviation fuel to federally certified equipment, supplies, etc. A uniform in-lieu
air carriers or wholesalers of aviation or fee must be paid for passenger cars and
jet fuel lightweight vehicles. Personal property does
! Importers, refiners and blenders of di- not include inventory held for resale.
esel fuel Most types of business property are as-
! Owners or lessors of natural gas com- sessed by the county assessor. Personal
pression equipment property must be reported to the county as-
Retail service stations buying and selling sessor for the county the property is lo-
tax-paid fuel are not required to obtain a fuel cated. Obtain the necessary forms and filing
tax license. instructions from the county assessor.
Oil, Gas and Mining Taxes Personal property taxes are due 30 days
from the date the tax bill is mailed. Real
Contact: property taxes are billed by November 1st
Utah State Tax Commission and must be paid by November 30th. Con-
801-297-4600 tact your county assessor for further infor-
Conservation Fee mation.
The conservation fee applies to owners Sales and Use Taxes
holding interest in oil and gas wells.
Sales tax is a tax on the rental or retail sale
Rate: Two-tenths of one percent of the value at the
well of oil and gas produced, saved and sold of tangible personal property, admission
or transported from the field where pro- and user fees, and certain services pro-
duced. vided. It is collected from the consumer by
Severance Tax the retailer and reported and paid to the Tax
Severance tax applies to extractors of me- Commission on a monthly, quarterly or an-
talliferous minerals such as gold, silver, nual basis. Sales tax returns and payments
copper, lead, iron, zinc, tungsten, uranium, are due on the last day of the month follow-
beryllium and other valuable metals, and to ing each reporting period. If a due date falls
the interest owners of oil and gas produced on a weekend or legal holiday, the due date
in the state. becomes the next business day.
Rate: 2.6 percent of the taxable value of all metals Use tax is a tax on amounts paid or
or metalliferous minerals; 3-5 percent of the charged for purchases of tangible personal
value of the oil and gas; and 4 percent of the property and certain services where sales
value of natural gas liquids. Contact the tax was due but not charged. The purchaser
State Tax Commission for exemptions.
remits use tax directly to the Tax Commis-
Form: TC-5 – Oil and Gas Conservation Fee sion. Examples of use tax transactions in-
Return
clude mail order and Internet purchases,
TC-685- Mining Severance Tax Return
TC-684 – Oil & Gas Severance Tax Return withdrawals from inventory and goods con-
sumed.
Property Tax
Use tax must be accrued and paid on cer-
Contact: tain purchases from unregistered out-of-
Contact the county assessor for the county Utah sellers. Some of the more common
where you are doing business or the Utah items for use tax reporting include advertis-
State Tax Commission, if centrally as- ing supplies, office or shop equipment,
sessed. computer hardware and software, office
Taxes are levied on real and personal prop- supplies, and books.
erty. Real property includes land, buildings Sales and use taxes are transaction taxes.
and other improvements. Personal property This means the tax is not on the articles

sold or furnished, but on the transaction, Publication 54 – Sales Tax Information for Public
and the purchaser is the actual taxpayer. Utilities
Publication 55 – Sales Tax Information for
The seller is charged with collecting the tax Restaurants
from the purchaser and paying the tax to Publication 56 – Sales Tax Information for Lodging
Utah. In cases where the seller does not Providers
charge the tax, it becomes use tax and the Publication 62 – Sales Tax Information for
Telecommunications Service
purchaser is responsible to report and remit Providers
the tax.
Once a business has registered with the The sales and use tax rates vary depending
Tax Commission for the collection of sales on the location of a business. Cities and
and use tax, a return must be filed whether counties may impose additional related tax-
or not sales or use tax is due. Penalties and es, such as, tourism, and transient room
interest apply to late returns, underpay- taxes. Generally, the local tax rate is com-
ments and late payments. Filing frequency bined with the state tax rate for collection
is determined by the Tax Commission and and reporting to the Utah State Tax Com-
based on the amount of annual sales and mission. Certain counties and municipalities
use tax liability. collect their own transient room tax. Check
with your city or county to determine if addi-
If annual net taxable sales
tional local taxes must be paid.
and purchases are: Your filing status is:
$ 16,000 or less Annual Tax rate charts for every combined (state
$ 16,001 - $ 800,000 Quarterly and local) tax rate in Utah are available on-
$ 801,000 - $1,500,000 Monthly
$ 1,500,001 or more Monthly and EFT line at tax.utah.gov.
Businesses whose annual sales tax liability Beer Tax
is $96,000 or more are required to pay the Contact:
tax via electronic funds transfer (EFT). Sel- Utah State Tax Commission
ler discounts are available to those who file 801-297-3525
and pay sales and use tax monthly by the The beer tax applies to beer imported or
due date. manufactured for sale, use or distribution in
Forms: TC-62S – Sales and Use Tax Return Utah. Monthly reports are required on or
Single Place of Business before the last day of the following month.
TC-62M – Sales and Use Tax Return
Multiple Places of Business Rate: $12.80 per 31- gallon barrel of beer.
Form: TC-386 – Beer Tax Return plus applicable
Publications:
schedules
Publication 25 – Utah Sales and Use Tax
General Information Distributor licensing is under the jurisdiction
Publication 5 – Sales Tax Information for Vehicle & of the Utah Department of Alcoholic Beve-
Watercraft Dealers and Body &
Repair Shops rage Control. Retail licenses are issued by
Publication 35 – Sales Tax Information for Public and local jurisdictions.
Private Elementary and Secondary
License: Department of Alcoholic Beverage Control
Schools
1625 South 900 West
Publication 37 – Business Activity and Nexus in Utah
Publication 40 – Personal Liability for Unpaid Sales,
801-977-6800
Fuel and Withholding Taxes
Publication 42 – Sales Tax Information for Sales, Botanical, Cultural and Zoological
Installation and Repair of Tangible
Organizations Tax
Personal Property Attached to Real
Property Where adopted, a .1 percent tax is included
Publication 45 – Sales Tax Information for Nurseries, in the combined sales and use tax rate as-
Florists, Landscapers and Related sessed on the sale of taxable goods and
Industries services sold within the adopting city, town
Publication 53 – Sales Tax Information for Health
Care Providers or county. This tax funds recreational and
zoological facilities and botanical, cultural,

and zoological organizations within the Form: TC-62E – Municipal Energy Sales and
adopting city, town or county. Use Tax Return
Cigarette and Tobacco Products Tax Municipal Highway Tax

Contact: Where adopted, the municipal highway tax
Utah State Tax Commission of .25 percent is applied on all sales subject
801-297-3525 to sales and use tax. Communities cannot
levy this tax if they have already adopted
Cigarette and tobacco product wholesalers, the public transit tax. The municipal highway
distributors, and retailers are required to tax, if imposed, is included in the combined
have a license issued by the Tax Commis- sales and use tax rate.
sion. A license is required for each business
location and is valid for three years. Multi-Channel Video or Audio Service Tax
A tax is imposed on amounts paid or
In addition to a license, wholesalers, distrib- charged for multi-channel video or audio
utors, and retailers who purchase un- services provided by a multi-channel video
stamped cigarettes or other tobacco prod- or audio service provider within the state.
ucts for which the Utah tobacco tax has not
been paid are required to post a bond with A multi-channel video or audio service pro-
the Commission. The minimum bond is vider is defined as any person or group of
$500.00 and can be either cash or a surety persons that:
bond. ! Provides multi-channel video or audio
Application: TC-69 – Utah State Business and Tax service and directly or indirectly owns a
Registration significant interest in the multi-channel
License Fee: $30.00 per location video or audio service; or
$20.00 for three-year renewal
Cigarettes: 69.5 cents per pack of 20
! Otherwise controls or is responsible
$1.045 per pack of 20 from non- through any arrangement, for the man-
participating tobacco manufacturers agement and operation of the multi-
86.875 cents per pack of 25 channel video or audio service.
Tobacco: 35 percent of manufacturer’s sales
price Rate: 6.25% of amounts paid or charged for multi-
Moist Stuff: 75 cents per ounce channel video or audio service by a provider.
Forms: TC-553 – Tobacco Products Tax Re- Form: TC-64 – Multi-Channel Video or Audio Ser-
turn vice Tax Return
TC-552 – Utah Cigarette Stamp Re-
port Public Transit Tax
TC-720 – Order for Cigarette Reve- A public transit tax of up to .30 percent may
nue Stamps or TAX for Products Im-
ported for Use, Storage or Consump- be adopted by counties, cities or communi-
tion ties that have not imposed the county option
for highways, fixed guideways, or systems
Motor Vehicle Rentals and Leases for public transit. An additional public transit
See the Tourism Tax section later in this tax of up to .25 percent may also be im-
publication. posed by a county, city, or town to fund a
Municipal Energy Tax fixed guideway and expand public transpor-
Contact: tation systems. The public transit taxes, if
Utah State Tax Commission imposed, are included in the combined
801-297-3525 sales and use tax rate.
A municipality may impose a tax of up to 6 Resort Communities Tax
percent on the delivered value of taxable Contact:
energy. This tax is imposed in addition to Utah State Tax Commission
state and local sales taxes and a separate 801-297-2200
reporting form is used.

A tax of up to 1 percent is imposed at the land line and on each revenue produc-
option of qualifying resort communities on ing cellular line with a billing address
the sale or rental of taxable goods and ser- within the boundaries of the county, city
vices within the resort community. A com- or town. The amount of the charge will
munity qualifies if transient room capacity is not exceed 61 cents per month for each
equal to or greater than 66 percent of the line. An 8 cent per month state fee is
permanent population. The resort communi- imposed on telephone service for unified
ties tax, if imposed, applies to sales subject statewide E-911 emergency services.
to sales tax, and is included in the combined
Emergency Services Telephone
sales and use tax rate. However, sales or
Charge – Poison Control Center
leases of a motor vehicle, an aircraft, a wa-
Funding
tercraft, a modular home, a manufactured
home, or a mobile home are exempt from An emergency services telephone
the resort communities tax. charge of 7 cents per month is imposed
on each local exchange service land line
Rural Health Care Facilities Taxes
and each revenue producing cellular line
Qualifying rural counties may adopt a rural
subject to the 911 emergency services
health care facilities tax of up to 1 percent.
telephone charge.
The tax is imposed on the sale of taxable
goods and services sold within the adopting Forms: TC-29 – Emergency Services
Telephone Fee Return Coupon
jurisdiction, and on the purchase of items
TC-29Q – 911 Emergency Services
subject to use tax. The rural county and city Schedule Supplemental
health care facilities taxes, if imposed, are Information
included in the combined sales and use tax Municipal Telecommunications Li-
rate and will be used to fund hospitals and censing Tax
nursing care facilities owned and operated
Municipalities may impose a tax of up to
by the county.
3.5 percent to telecommunication ser-
Sexually Explicit Business and Escort vice providers on the value of telecom
Service Taxes service provided within the municipali-
A tax is imposed on a sexually explicit busi- ty’s boundaries. This tax is remitted to
ness equal to 10 percent of amounts paid or the Tax Commission on or before the
charged by the business for: an admission last day of the month following the
fee, a user fee, a retail sale of tangible per- month in which the charge is imposed.
sonal property, a sale of food, food ingre- Form: TC-34 – Municipal Telecommunications
dients, or prepared food, a sale of a beve- Licensing Tax Return
rage, or any service. TC-34Q – Municipal Telecommunica-
tions License Tax
A tax is imposed on an escort service equal Supplemental Information
to 10 percent of amounts paid or charged by Tourism Tax
the escort service for any transaction that Contact:
involves providing an escort to another indi- Utah State Tax Commission
vidual. 801-297-2200
Form: TC-63 – Sexually Explicit Business and Es- There is a statewide motor vehicle rental tax
cort Service Tax Return
of 2.5 percent on leases and rentals not ex-
Telecommunication Services Taxes ceeding 30 days. In addition, where
adopted, this tax is imposed on the following
Emergency Services Telephone
types of transactions:
Charge – 911
A county, city or town may levy a ! A prepared food tax of up to 1 percent
monthly emergency services telephone may be imposed on all prepared foods
charge on each local exchange service and beverages sold by restaurants.

! Motor vehicle rental taxes of up to 7 cling fee does not apply to recapped or
percent are charged on all motor vehicle used and resold tires, bicycle tires, or tires
rentals or leases not exceeding 30 days. held for resale.
The tourism taxes, if imposed, are reported Rate: $1 per tire
Form: TC-62W – Waste Tire Recycling Fee
on a separate form. Return
Form: TC-62F – Restaurant Tax Return
TC-62L – Motor Vehicle Rental Tax Oil Recycling Fee
Return The oil recycling fee of 4 cents per quart or
16 cents per gallon, is imposed on the first
Transient Room Taxes
sale in Utah of packaged lubricating oil by a
Contact:
lubricating oil seller. This fee is reported and
paid on a quarterly basis. This fee does not
801-297-2200
apply to sales of lubricating oil:
Counties throughout Utah may impose tran-
! shipped outside the state
sient room taxes of up to 4.25 percent on
the rent of rooms in hotels, motels, inns, ! purchased in five-gallon or smaller
trailer courts, campgrounds, tourist homes, containers and used solely in under-
and similar accommodation for stays of less ground mining operations
than 30 consecutive days.
! in bulk containers of 55 gallons or
Cities and towns may impose a municipal more
transient room tax up to 1.5% on the rent of
Form: TC-535 – Lubricating Oil Fee Return
rooms in hotels, motels, inns, trailer courts,
campgrounds, tourist homes, and similar Withholding Tax
accommodation for stays of less than 30
Contact:
consecutive days.
Salt Lake County imposes a tax of .5 per- 801-297-2200
cent in addition to the transient room tax, on
Employers located inside of Utah who pay
rentals in hotels, motels, inns, trailer courts,
wages, and employers located outside of
campgrounds, tourist homes and similar
Utah who pay wages to Utah residents,
accommodations of less than 30 consecu-
must register with the Utah State Tax
tive days.
Commission to get a withholding account
Some cities and counties have elected to number. Employers may register on-line at
collect the transient room tax required in https://secure.utah.gov/osbr/user or com-
their jurisdictions. Contact your local city or plete form TC-69, Utah State Business and
county government to determine what tax- Tax Registration. Form TC-69 is available
es, if any, are due directly to your jurisdic- online at tax.utah.gov/forms.
tion.
State withholding taxes are paid on a
Form: TC-62T – Transient Room Tax Return monthly basis and filed on a quarterly basis
Waste Tire Recycling Fee if the employer is withholding an average of
Contact: $1,000 a month or $12,000 a year. The
Utah State Tax Commission payment is due on or before the last day of
801-297-2200 the month following the end of each monthly
period. The return is due on or before the
The waste tire recycling fee applies to sales last day of the month following the end of
of new tires up to and including 24.5 inches. each quarterly period. For example, the
The fee applies to new tires meeting the January payment is due the last day of Feb-
size requirement and sold for use on ruary, and the first quarter (January-March)
owned, rented or leased vehicles, and off- filing is due the last day of April.
highway motorized vehicles. The tire recy-

Employers withholding less than $1,000 on Utah income tax withholding schedules
average per month or $12,000 on average a have been designed to parallel the federal
year, are required to file and pay on a quar- withholding schedules found in Circular E,
terly basis. Returns and payments are due Employer’s Tax Guide, published by the In-
on or before the last day of the month after ternal Revenue Service. These withholding
the end of each quarterly period. For exam- tables must be used for all wages and sala-
ple, the first quarter (January-March) filing ries earned in Utah or earned by Utah resi-
and payment are due the last day of April. dents outside of Utah. Utah Withholding
Schedules are available online at
Employers who report federal withholding
tax.utah.gov/forms, may also be ordered by
taxes for household employees on a federal
contacting the Tax Commission.
Schedule H, may file and pay on an annual
basis. The return and payment are due on Filing Returns
or before the last day of the month following
the calendar year (January 31). Businesses with Tax Commission accounts
must file their tax returns by the due date
At the end of each calendar year, an annual even if no tax is due. Penalties and interest
reconciliation return with a copy of each apply to late returns, underpayments and
form W-2, 1099, and TC-675R showing late payments. If you change ownership,
wages and Utah withholding must be filed. location, or add outlets or additional stores,
The reconciliation return is due on or before you must notify the Tax Commission in writ-
February 28 if filing with paper, and March ing. Every license and account holder, who
31 if filing electronically. Employers with 250 discontinues business, is required to notify
or more withholding forms are required to the Tax Commission immediately. Tax li-
file their annual reconciliation electronically. censes or accounts are not transferable to
Filing due dates that fall on a weekend or new owners.
holiday are due the next business day. See Tax Record-keeping
Tax Commission Publication 32 and Publi-
cation 14 for more information on Utah Every seller is required to keep adequate
withholding taxes. and complete records necessary to deter-
mine the amount of tax liability.
Report address changes and business clo-
sures by filing form TC-69C, Notice of Records should be preserved for a period of
Change for a Tax Account. three years from the date the taxes are due,
filed or paid. Records shall be open for ex-
Forms: TC-941PC – Monthly Withholding
Payment Coupon amination at any time and without notice by
TC-941 – Quarterly Withholding Return the Tax Commission or its authorized
TC-941 – Annual Withholding Return agents. Failure to keep adequate records
TC-941R – Annual Withholding necessary to establish tax liability may re-
Reconciliation Return
TC-941D – Annual Withholding
sult in the taxpayer’s license being revoked.
Reconciliation Discrepancy Sales and Use Tax Records
Report
TC-69C – Notice of Change for a Tax
Sales tax records must include:
Account ! All sales and purchases of tangible per-
Publications:
Publication 14 – Withholding Tax Guide sonal property and services subject to
Publication 32 – Online Filing and Paying of the sales and use tax
Withholding and Mineral Production ! All receipts from rentals or leases of
Forms W-2, W-2c, 1099R, TC-675R, tangible personal property
TC-941, TC-96R and TC-941R
Publication 43 – Withholding Tax Electronic Funds ! All deductions and exemptions allowed
Transfer by law and claimed in sales tax returns
! Other books and records as the taxpay-
er’s business may require to show com-

pletely and adequately the liability of the corporation, LLC, LLP, partnership, or other
taxpayer entity may be held personally liable for that
entity’s failure to collect or remit certain trust
Tax Liabilities fund taxes. Trust fund taxes are monies the
Successor Liability entity is required to collect or withhold on
If you are purchasing a business, Utah law behalf of the state of Utah. The following
requires you to withhold enough of the pur- taxes are trust fund taxes:
chase money to cover any sales and use, ! Withholding tax
withholding and certain fuel taxes due and
! State and local sales and use tax
unpaid until the former owner of the busi-
! Transient room tax
ness produces a receipt from the Tax Com-
mission showing the taxes have been paid ! Tourism tax
or a certificate showing no taxes are due. If ! Municipal energy sales and use tax
you fail to withhold the required purchase ! Certain fuel taxes
money and the taxes remain due and unpaid If an entity required to collect trust fund taxes
30 days after the business is sold, you will fails to collect or remit those taxes, the Tax
be personally liable for payment of the taxes Commission may assess a penalty equal to
unpaid by the former owner. 100 percent of the unpaid trust fund taxes on
Personal Liability any responsible individual within the entity.
Individuals who control the finances of a

Utah Department of The Department’s employment centers are

conveniently located throughout the state.
Workforce Services Employers who do not wish to visit an em-
140 East 300 South ployment center may access services via
Salt Lake City, UT 84111 phone or Internet.
801-526-9675 New Hire Reporting
http://jobs.utah.gov
Federal and state law requires all employers
The Department of Workforce Services is to report new employees to a state New
Utah’s Job Connection. Workforce Services Hire Registry. This information is used to
consolidates all employment-related func- locate individuals who are delinquent in their
tions into one service delivery system, facili- child support payments. It is also used to
tating the Department’s primary goal of detect and prevent the unlawful receipt of
connecting employers with qualified job public assistance and unemployment insur-
seekers. ance payments.
The mission of the Department of Workforce The Department seeks to reduce the time
Services is to provide quality, accessible and complication involved with the program
and comprehensive employment-related by providing employers with convenient re-
and supportive services responsive to the porting options. New hires may be reported
needs of employers, job seekers and the using the following methods:
community.
! Mailing or faxing a copy of the em-
The Department provides a wide array of ployee’s W-4, computer printouts, or
services to both employers and job seekers. Utah New Hire Registry Reporting, form
Services to employers include: 6, (Department provides the form 6, free
! Selection from the largest job applicant of charge)
pool in Utah ! Submitting the information on diskette,
! Pre-screened applicants magnetic tape cartridge, or electronically
! Administration of Unemployment Insur- through the New Hire Registry Internet
ance contributions website: http://jobs.utah.gov/newhire
! Administration of the New Hire Registry Employers are required to report the follow-
program ing information within 20 days of hire:
! Free job posting
! Consultation on appropriate interviewing ! Employee name
and employment practices ! Employee address
! Job fairs ! Employee Social Security Number
! Employee bonding services ! Employer name
! Workforce information ! Employer address
! Development of work/life policies that ! Federal Employer Identification Number
aid in recruitment and retention of quali- Employers who employ workers in more
fied workers than one state have the option of reporting
! Layoff consultation all new hires to a single state.
! Tax credits
! Free use of Department facilities for in-
terviewing
! Assistance with welfare-to-work initia-
tives
! Employer seminars on topics of interest
! Administration of the Federal Workforce
Investment Act

State Unemployment Insurance ployment Security Act for the quarter in

which the wages are paid, and must file
Contact: quarterly contribution reports and make
Utah Dept of Workforce Services quarterly payments. An employer must re-
Unemployment Insurance Contributions port all wages, regardless of the amount.
(quarterly tax and wage reports and
payments) For purposes of this program, wages in-
Salt Lake County: 801-526-9400 clude payments made in cash, or any other
Other areas / out of state: 1-800-222-2857 medium, such as merchandise, gratuities or
exchange of service. Wages for persons
Unemployment Insurance Benefits working under any oral or written contract of
(claimant benefit payments ) hire must be reported unless they are de-
Salt Lake/Davis Counties: 801-526-4400 termined to be bona fide independent con-
Weber/North Davis Counties: 801-612-0877 tractors.
Provo: 801-375-4067
Other areas / out of state: 1-888-848-0688 Filing Quarterly Reports
The State Unemployment Insurance Pro- An employer who is subject to Unemploy-
gram, covered under the Utah Employment ment Insurance coverage must file quarterly
Security Act, is administered by the Utah tax and wage reports. The required quarter-
Department of Workforce Services. The ly reports and payments may be submitted
program provides for the collection of mo- through the mail, in person, or Workforce
nies from employers for the payment of Service’s website:
benefits to workers who are unemployed
http://jobs.utah.gov/ui
through no fault of their own. These benefits
are paid to lighten the burden of unemploy- The quarterly Employer Contribution Report,
ment for individuals and to maintain their forms 3, is mailed to employers near the
purchasing power in the community. More end of each calendar quarter and provide all
information is provided in The Employer the information necessary for an employer
Handbook and Facts About Unemployment to report total and taxable gross wages paid
Insurance in Utah, free publications pro- and make the required quarterly contribu-
vided by Workforce Services. tion. Employers must also file the Employ-
er’s Wage List, form 3H, which includes the
Status of a Business name, social security number and gross
An employer must first file a Status Report, earnings of each employee during the quar-
form 1, with the Department of Workforce ter. Penalties are assessed for failure to file
Services Unemployment Insurance Division. and pay when due.
This report registers the business with the Form: Department of Workforce Services
Department, which then determines if the Form 3 – Employer’s Contribution Report
employer is subject to the Utah Employment Note: For further information regarding the
Security Act. The Status Report should be Utah Employment Security Act, contact the
submitted at the time a business starts pay- Department of Workforce Services at 801-
ing wages. Registration can be done 526-9400 or 1-800-222-2857, or visit their
through the mail, by telephone, fax or the website at http://jobs.utah.gov/ui.
Internet website: http://jobs.utah.gov/ui.
Form: Department of Workforce Services Unemployment Contribution Rate
Form 1 - Status Report
Deadline: Filed within 10 days after paying wages.
The Department of Workforce Services de-
termines the unemployment contribution
Unemployment Insurance Program rates by using a formula that compares un-
employment benefits paid to former workers
Any individual or business entity that pays
of the business (benefit costs) with taxable
wages becomes subject to the Utah Em-

wages paid by the business during one to contractor, or an employer-employee rela-

four fiscal years. Fiscal years for this pur- tionship exists.
pose run from July 1 to June 30. An em-
Factors that indicate an employer-employee
ployer’s benefit costs for one to four fiscal
relationship include the following (this is not
years are divided by taxable wages reported
an all-inclusive list).
for the same period to determine the basic
contribution rate. If the business is acquired An employer:
from another operator, the benefit costs and ! Has the right to control and direct the
taxable wages of both the current and pre- employee
vious owner will be combined in this calcula- ! Provides the tools or expensive equip-
tion. ment and the place to work
The basic rate is adjusted by a reserve fac- ! Sets the hours of work and provides
tor to provide for an adequate reserve bal- training
ance. In addition, all employers pay a social ! Pays for business or travel expenses
tax, which represents benefit costs not as- An employee:
signed to a specific employer. The basic ! Must personally perform the services
rate, adjusted by the reserve factor, plus the ! Provides a continuous service relation-
social tax, determines an employer’s overall ship with the employer
contribution rate. Rates are assigned each ! Receives hourly, weekly or monthly, pay
calendar year. for services
If an employer does not have at least one Factors that indicate an employer-
fiscal year of payroll experience, he is con- independent contractor relationship include
sidered to be a new employer. New em- the following.
ployers are assigned a basic rate equal to
the average rate for all employers in the in- An independent contractor:
dustry that is most similar to the new em- ! Can make a profit or suffer a loss
ployer’s business activity. The employer’s ! Has own place of business separate
business activity is determined from infor- from that of employer
mation provided by the employer on the ! Performs similar work for more than one
Status Report. person or firm at the same time
! Advertises his services to the general
Independent Contractors public
When you have someone work in your ! Pays all expenses and owns or provides
business, you must determine whether that all equipment
person is your employee or an independent ! Has the required and customary busi-
contractor. There are several criteria used in ness, trade, or professional licenses
determining independent contractor and ! Can hire his own assistants
employee status.
Independent contractors may be deemed by
the Department to be employees for unem-
ployment insurance purposes. Some em-
ployers, in an effort to reduce personnel
costs, have designated certain workers as
“independent contractors” in violation of
Utah law. Simply calling a worker an inde-
pendent contractor is not sufficient. There
are several factors considered when deter-
mining whether an employer-independent

Utah Labor Commission Regular Paydays

! The employer must establish a minimum
Utah Antidiscrimination and of two pay periods per month at regular
Labor Division (UALD) intervals, on regular paydays designated
in advance.
Contact: ! The regular payday must occur within
Utah Labor Commission 10 days after the end of the pay period.
160 East 300 South, Box 146630 ! The employer must notify the employee
Salt Lake City, UT 84114-6630 as to the paydays, the rate of pay and
801-530-6800 type of pay before their effective dates.
Discrimination and Wage Information ! The employer must furnish the em-
Contact: ployee with a statement each payday
Utah Labor Commission showing the total amount of each de-
Antidiscrimination and Labor Division duction from the employee’s wages.
Employers and employees not covered by Payroll Electronic Transfer
federal standards are covered by state An employer may require that its employees
standards. If they are covered by both a be paid by electronic transfer if:
federal and a state standard on the same
1. The employer’s previous year’s federal
question, the stricter standard will apply.
employment tax deposits were at least
The Utah Payment of Wages Act and ac-
$250,000, and
companying rules apply to all private sector
2. At least two-thirds of the employees
employers. Some key standards are as fol-
have their wages electronically trans-
lows:
ferred
Hours Employed
However, the employee chooses, and the
Contact:
employer cannot designate a particular de-
Utah Labor Commission
pository institution for the exclusive payment
Antidiscrimination and Labor Division
or deposit of a check for wages.
Hours employed includes all time during
Uniforms
which an employee is required to be work-
Where the wearing of uniforms is a condi-
ing, to be on the employer’s premises ready
tion of employment, the employer must fur-
to work, to be on duty, to be at a prescribed
nish the uniforms free of charge.
work place, to attend a meeting or training,
and for time utilized during established rest The term “uniform” includes any article of
or break periods, excluding meal periods of clothing, footwear, or accessory of a distinc-
30 minutes or more when the employee is tive design or color required by an employer
relieved of all responsibilities. to be worn by employees.
Terminating Employees Any article of clothing which is associated
When an employer separates an employee with a specific employer by virtue of an
from his payroll by discharge or by layoff, emblem (logo) or distinct color scheme shall
the unpaid wages of such employee are due be considered a uniform.
immediately and must be paid within 24
The employer may, at his or her option, re-
hours of separation.
quest an amount, not to exceed the actual
Resignation by Employee cost of the uniform or $20, whichever is
If an employee resigns employment, the less, as a deposit on each uniform required
unpaid wages of the employee become due by the employer. The deposit must be re-
and payable on the next regular payday. funded to the employee at the time the uni-
form is returned.

Minimum Wage/Child Labor can be obtained from UALD at the Utah La-
Contact: bor Commission.
Utah Labor Commission
If an enterprise or individual employee is
Antidiscrimination and Labor Division
subject to the Fair Labor Standards Act
The Utah Minimum Wage Act of 1990 es- (FLSA), the child labor provisions are differ-
tablishes a state minimum wage for those ent and generally more restrictive than state
employees not covered by a Federal Mini- law.
mum Wage. Where not covered by a Fed-
Antidiscrimination
eral Minimum Wage, the following minimum
UALD is charged with receiving, investigat-
wages apply:
ing and determining complaints of discrimi-
! Adults $6.55/hour nation in both employment and housing.
! Minors (under 18) $6.55/hour This is accomplished through complaint
! A minor employee may be paid processing, mediation, investigation, and
$4.25 an hour for the first 90 days of community outreach and education.
employment with an employer. Employment Discrimination
! Tipped adults and minors: $2.13 per The Utah Antidiscrimination Act applies to
hour and tip credit, plus additional all employers with at least 15 or more em-
amount from employer if necessary, to ployees. An individual must file a complaint
reach $6.55 an hour. within 180 days from the last date of harm
! See the Tipped Employees section for UALD to have jurisdiction to investigate
under Federal Labor and Wage In- the complaint.
formation for definition of tipped em-
ployees. It is a discriminatory or prohibited employ-
ment practice to refuse to hire, promote (or
Certain exemptions from state minimum fail to promote), discharge, demote, termi-
wage coverage apply. For more information nate, or retaliate against or discriminate in
you may contact the UALD of the Utah La- matters of compensation or in terms, privi-
bor Commission. leges, and conditions of employment, any
Youth Employment persons otherwise qualified, because of
Contact: race, color, sex, pregnancy or pregnancy-
Utah Labor Commission Antidiscrimination related conditions, age (40 and over), reli-
and Labor Division, or, gion, national origin, or disability.
U.S. Department of Labor Housing Discrimination
10 West 300 South, Suite 307 Under the Fair Housing Act, it is a prohibited
Salt Lake City, UT 84114 housing practice to discriminate in the ren-
801-524-5706 tal, sale and financing of residential housing
against any person who is otherwise quali-
No youth under the age of 16 shall be per- fied, because of that individual’s race, color,
mitted to work in excess of four hours in one sex, national origin, disability, religion, fa-
school day, nor before 5:00 a.m. or after milial status, disability, or source of income
9:30 p.m. unless the next day is not a (being a recipient of government assis-
school day, nor in excess of 8 hours in any tance).
24-hour period. Youth 14 and 15 years of
age can work in nonhazardous occupations Any person desiring information or assis-
such as retail stores, restaurants, fast food, tance may call UALD at the Utah Labor
service stations, lawn care, janitorial and Commission.
other occupations not determined harmful
by the Labor Commission. There are 17 ha-
zardous occupations that youth under the
age of 18 cannot perform. A complete list

Utah Occupational Safety and citations and proposed penalties for alleged
Health Division (UOSH) violations. Employers covered under the
UOSH Act include all private employers with
Contact: one or more workers, and all state and local
Utah Labor Commission government agencies including school dis-
160 East 300 South, 3rd Floor tricts and special service units. UOSH does
PO Box 146650 not cover mine operations, railroads or fed-
Salt Lake City, UT 84114-6650 eral employers.
801-530-6901 Fax: 801-530-7606
www.uosh.utah.gov Employers are required to report to UOSH
within eight hours of occurrence of any work
The mission of the Utah Occupational Safe- fatality, serious or significant injury or illness
ty and Health Division, also known as at their workplace, by calling UOSH 24
UOSH, or UTAH OSHA is to achieve com- hours a day at 801-530-6901. Employers
pliance and provide assistance with safety are also required to investigate all work re-
and health in Utah workplaces. UOSH has lated injuries or occupational diseases; and
the legislative intent to “preserve human If the injury or occupational disease results
resources by providing for the safety and in medical treatment, loss of consciousness,
health of workers”. UOSH approaches this loss of work, restriction of work or transfer to
goal by providing consultation services to another job, an Employer’s First Report of
private and public sector employers, by pro- Injury or Occupational Disease must be
viding outreach to employers through submitted to the Labor Commission within
UOSH’s compliance assistance, Voluntary seven days. First aid cases need not be
Protection Programs and Safety and Health submitted unless a physician is required to
Achievement Recognition Programs, and by file a report. Employees must be given a
enforcement of occupational safety and copy of this report.
health standards through their compliance
program activities. The following employer All information on injuries and occupational
and employee responsibilities contain only diseases submitted to the Labor Commis-
basic requirements of the Act. Employers sion by employers may also need to be rec-
must become familiar with other existing orded on the employers Occupational Injury
regulations prescribed by the Utah Occupa- and Illness Log, form 300. For questions
tional Safety and Health Act, found in Chap- concerning recordkeeping requirements and
ter 6, Title 34A of the Utah Code Annotated. other requirements of the Utah Code, con-
tact UOSH at 801-530-6901.
Employer Responsibilities.
The Utah Occupational Safety and Health Employee Responsibilities.
Act (Title 34A, Chapter 6) requires, that The Utah Occupational Safety and Health
every employer covered under the Act fur- Act (Title 34A, Chapter 6) states that it shall
nish to his employees employment and a be the duty and responsibility of any em-
place of employment which are free from ployee entering his or her place of employ-
recognized hazards that are likely to cause ment, to ascertain if the place is safe and if
death or serious physical harm to their em- the work can be performed safely. Also, to
ployees. The Act also requires that employ- immediately report unsafe work conditions
ers comply with occupational safety and to the employer. The Act also states that
health standards promulgated under the employees must comply with all safety rules
Act, and that employees comply with stan- of their employer and with all the rules and
dards, rules, regulations and orders issued regulations promulgated by UOSH which
under the Act applicable to employees ac- are applicable to their type of employment.
tions and conduct. The Act authorizes the
Utah Occupational Safety and Health Divi- Employees or their representatives may file
sion to conduct inspections, and to issue a complaint with UOSH if it is believed ha-

zardous working conditions and violations of ! Technical information and answers to

the Act or UOSH standards exists in their workplace safety and health questions
workplace. Complaints may be submitted by as well as industrial hygiene information
requesting a formal complaint form from
UOSH, in letter form, or electronically via Safety Division
the UOSH web page. Contact:
Employees or their representatives have the Utah Labor Commission
right to accompany a UOSH safety and 160 East 300 South, 3rd Floor
health officer during an inspection, to ob- PO Box 146620
serve all monitoring of conditions, and to Salt Lake City, UT 84114-6620
confer privately with UOSH during any part 801-530-6850
of an inspection. Fax: 801-530-6871
Employees also have the right to file a retal- Boiler/Pressure Vessel Inspection
iation or whistleblower complaint with Contact:
UOSH, if their employer retaliates against Utah Labor Commission
them by taking unfavorable personnel ac- Boiler/Pressure Vessel Section, Safety
tion because they engaged in protected ac- Division
tivity relating to workplace safety and health. 801-530-6850
UOSH Workplace Safety & Health
Boilers and pressure vessels in public build-
Consultation Services ings or businesses must be inspected and
Contact: certified for safe operation, as required un-
Utah Labor Commission der Chapter 7, Title 34A, Utah Code Anno-
160 East 300 South, 3rd Floor tated. High-pressure boilers must be in-
PO Box 146650 spected annually and low-pressure boilers
Salt Lake City, UT 84114-6650 every two years. Pressure vessels must be
801-530-6855, Fax: 801-530-6992 inspected every four years. If the boiler
pressure vessel is insured, insurance in-
Consultation safety and health services spectors deputized by the Safety Division
are available at no cost to Utah employers. inspect and report to the Labor Commis-
Consultation services are confidential and sion. If the owner of the boiler or pressure
provided only by employer request, without vessel elects to not insure a boiler to which
citations or penalties and will not result in a Utah’s boiler and pressure vessel law ap-
compliance inspection. These valuable ser- plies, the Safety Division of the Labor
vices include: Commission will do the inspection. Fees for
the certificates to operate range from $30 to
! Workplace surveys to identify and cor- $450. The Safety Division publishes a Utah
rect safety and health hazards Boiler and Pressure Vessel Compliance
! Review of safety and health programs, Manual as an aid to compliance. For infor-
policies and practices to ensure injury mation regarding boiler or pressure vessel
and illness prevention in the workplace safety, contact the Safety Division.
! Education of employers and training of
their employees in the recognition, Elevator Inspection
avoidance and prevention of unsafe or Contact:
unhealthful conditions in the workplace Utah Labor Commission
! Technical assistance to employers in Elevator Section, Safety Division
better understanding their safety and Elevators in public buildings or businesses
health obligations and rules regulating must be inspected and certified for safe op-
their work place conditions eration as required under Chapter 7, Title
34A, Utah Code Annotated. All elevator-like

devices (escalator, moving walk, wheelchair any job-related injury or illness. The em-
lift, or other similar transportation device) ployee is paid a certain percentage of his or
which transport people must be inspected her wages while unable to work, subject to a
every two years. Fees for the certificates to maximum, and an additional benefit for any
operate range from $85 to $700. The safety permanent partial impairment sustained due
Division publishes a Utah Elevator Safety to the industrial injury. All medical bills are
Compliance Manual as an aid to com- paid in full as long as they are related to the
pliance. For information regarding elevator industrial accident. In addition, benefits are
safety, contact the Safety Division. paid to the dependents of deceased work-
ers, as well as some burial expenses.
Mine Certification/Office of Coal Mine
Safety The Industrial Accidents Division, a division
Certain occupations in Utah’s coal mines of the Utah Labor Commission, will fine a
require certification, as required under minimum of $1,000, or up to three times the
Chapter 2, Title 40, Utah Code Annotated. amount of the premium (with premium de-
Certified mine electricians must re-certify fined as 150 percent of the average weekly
annually. Fees for the certification examina- wage times the highest number of em-
tions range from $20 to $50. For information ployees) of any non-complying employer for
regarding mine certifications, contact the violations of the mandatory insurance provi-
Miner Certification Office at 435-636-1465. sions of the Utah Code. The Division will
The Office of Coal Mine Safety may be also take legal action to close a place of
reached at 435-636-1467. business that does not provide workers’
compensation coverage for its employees.
Industrial Accidents Division
Ways to Obtain Coverage
Contact:
Utah Labor Commission Information about workers’ compensation
160 East 300 South, 3rd Floor insurance may be obtained by contacting
Salt Lake City, UT 84114-6610 the Utah Labor Commission at 801-530-
801-530-6800 6800. Generally, employers may:
Fax: 801-530-6804 1. Purchase coverage from any private
Workers’ Compensation Insurance insurance company authorized to
write workers’ compensation insur-
Most employers are required to have work- ance in Utah (an insurance broker can
ers’ compensation insurance. Subcontrac- be of assistance). The Workers Com-
tors who are sole proprietors, partners, and pensation Fund (WCF) is a private in-
members of limited liability companies are surance company also designated as
required to have either workers’ compensa- Utah’s insurer of last resort.
tion insurance or a Workers’ Compensation
Coverage Waiver (WCCW). 2. Apply to the Utah Labor Commission
for permission to self-insure. This pri-
An employer is defined under the Workers’ vilege is granted only to large employers
Compensation Act as one who employs one with firm financial status and well-
or more workers or operatives regularly in documented loss records, such as public
the same business. Other criteria include utilities, government entities, and nation-
being in or related to the same establish- al corporations.
ment, under any contract of hire, express or
implied, oral or written, including aliens and Who Should Be Covered
minors. Every employer, including subcontractors
By covering employees under the Workers’ who are sole proprietors and partners, with
Compensation Act, the employer generally the exception of some agriculture and do-
is ensured immunity from lawsuits due to

mestic employers must provide workers’ who employs one or more employees
compensation insurance for employees. using state or federal funds as used in
34A-2-104 5(d).
The statutory employer law changed on
May 1, 1995, making a general contractor 3. Personal residential employer who
liable for subcontractors who do not have employs an individual to do work on the
workers’ compensation coverage. person’s personal residence.
All employers who use the services of true 4. Real estate or insurance companies
independent contractors should obtain proof may have independent contractors (not
of workers’ compensation insurance and considered employees under the Utah
liability insurance coverage from the inde- Workers’ Compensation Act) working as
pendent contractors. Also, a formal, written a real estate or insurance agent or bro-
contract should be maintained, which clearly ker, if the following three conditions ap-
outlines the nature of the contrac- ply:
tor/independent contractor relationship.
! Substantially all of the real estate or
The Labor Commission’s Adjudication Divi- insurance agent’s or broker’s income
sion judges look for a preponderance of for services is derived from commis-
evidence when reviewing the above factors. sions
Insurance company auditors can review ! The services of the real estate or in-
employers’ records to determine if a true surance agent or broker are per-
contractor/independent contractor relation- formed under a written contract speci-
ship exists and retroactively bill for all un- fying that the agent or broker is an in-
declared employees. If the employer has dependent contractor
any questions, he or she should obtain legal
! The contract states that the real estate
advice.
or insurance agent or broker is not to
Who is Not Required to Be Covered be treated as an employee for federal
The following employers are not required to income tax purposes
provide workers’ compensation insurance Publications available through IAD:
coverage. Coverage is, however, available Utah Workers’ Compensation Act – $5.00
Utah Administrative Rules – $5.00
to any of these who choose to acquire it. Utah Employer’s Guide – no charge
1. Agricultural employer who meets ei- Utah Employee’s Guide – no charge
ther of the following conditions:
! Their employees are all members of
the immediate family of the employer
provided the inclusion of any imme-
diate family member under the provi-
sions of this title is at the option of the
employer.
! Their annual payroll is less than
$8,000 or annual payroll is $8,000 to
$50,000 and the employer chooses
general liability coverage of $300,000
and $5,000 in health coverage for
each employee.
2. Domestic employer who employs one
or more employees for less than forty
hours per week or a domestic employer

Department of Department of Environmental Quality’s pre-

design program to obtain environmental
Environmental Quality permits quickly and efficiently. Business
168 North 1950 West owners should begin by calling the Office of
PO Box 144810 Planning and Public Affairs and briefly ex-
Salt Lake City, UT 84114-4810 plaining the business production process.
801-536-4400 DEQ will then arrange a meeting with divi-
www.deq.utah.gov sion representatives to introduce the permit-
ting process, explain which permits are re-
Utah has an ideal business climate: wide quired and detail pollution-prevention tech-
open spaces, a highly educated populace niques.
and a fine quality of life enhanced by the
state’s beautiful mountain ranges, red rock Please allow at least two weeks of notice so
canyons and desert terrain. The Utah De- DEQ can have appropriate staff available to
partment of Environmental Quality (DEQ) is meet with you.
committed to managing growth and eco- Processing time for approvals and permits
nomic development in a manner which does usually takes between 21 and 180 days,
not sacrifice public health or environmental depending upon the permit or approval re-
quality. Working in partnership with busi- quired. Complex and large-scale projects
ness, the public and other agencies, DEQ is may require additional review time. Submit-
protecting Utah’s environment for the en- ting complete and accurate information in
joyment of current and future generations. the beginning reduces delays during review.
New or expanding companies may need to An environmental permit brochure that de-
obtain various environmental approvals and tails requirements for various permits is also
permits before construction begins. Permits available through the Office of Planning and
are required for activities that could ad- Public Affairs, or online at
versely affect the environment. A business www.deq.utah.gov/offices/ppa/business/ind
will probably be regulated if it: ex.htm
! Releases pollutants to the air, water or
land
Small Business Assistance
! Stores, treats or disposes of hazardous Contact:
or solid waste Small Business Ombudsman
801-536-4480
The process of obtaining environmental
Small Business Assistance Program
permits is not overwhelming. DEQ provides
Division of Air Quality
the information needed through the Plan-
801-536-4000
ning and Public Affairs Office. A telephone
call will start the necessary permitting Special assistance for small businesses is avail-
process. DEQ can arrange a pre-design able. A Small Business Assistance Program is
conference that will explain what permits located within the Division of Air Quality to aid
are needed and how to get them. businesses with air permitting requirements.
Other small business assistance is available to
Pre-Design Program gasoline stations and other owners of under-
Contact: ground storage tanks by contacting the Division
Pre-Design Program of Environmental Response and Remediation,
DEQ Planning and Public Affairs and to companies that generate small quantities
Renette Anderson 801-536-4478 of hazardous wastes from the Division of Solid
or 1-800-458-0145 and Hazardous Waste. Dentists and physicians
Fax: 801-536-4457 can obtain assistance on X-ray programs from
the Division of Radiation Control. For more in-
Businesses considering establishing or ex-
formation, call the Small Business Ombudsman.
panding facilities in Utah may use the Utah

Step 7: Federal Employment and Tax Information

U.S. Citizenship and Immigra- form, Employment Eligibility Verification, for
each employee (including U.S. citizens)
tion Services hired after November 6, 1986. The employ-
Phone: 1-800-357-2099 er must verify the employment eligibility and
http://www.uscis.gov/portal/site/uscis identity documents presented by the em-
ployee and record the document information
Employee Verification on the Form I-9.
Since the passage of the Immigration The I-9 form must be completed by the em-
Reform and Control Act of 1986 (IRCA), ployee at the time of hire. Form I-9 and the
employers must verify the employment eli- instructions page must be made available to
gibility of new employees. both the employer and the employee during
The U.S. Department of Justice, U.S Citi- the completion of the form. Employers may
zenship and Immigration Services requires photocopy or reproduce the forms them-
employers to keep a completed federal I-9 selves, provided both sides are visible.

Internal Revenue Service (IRS) ! Amounts and dates of all wage pay-
ments subject to employment taxes
IRS Offices: ! Names, addresses, occupations and
50 South 200 East social security numbers of employees
Salt Lake City, UT 84111 ! Period of employment (hiring date, ter-
324 25th Street, 6th Floor mination date)
Ogden, UT 84401 ! Periods for which employees are paid
while absent for illness or injuries and
88 West 100 North the amount of payment
Provo, UT 84601 ! Employees’ W-4, Withholding Exemp-
IRS and State Tax Commission: tion Certificates
210 North 1950 West ! Duplicate copies of quarterly and annual
Salt Lake City, UT 84134 returns filed
Phone Numbers: ! Dates and amounts of any tax deposits
1-800-829-3676 (forms) made
1-800-829-1040 (information) These records should be kept for a period of
703-368-9694 (tax fax) at least four years after the respective date
Internet: www.irs.gov the taxes are due or the date taxes are paid,
whichever is later.
IRS on the Internet
Federal Withholding Requirements
Taxpayers can access and print federal tax
forms, instructions, tax publications and Federal employment taxes include taxes
other tax information from the Internet at withheld from an employee’s pay by the
www.irs.gov. employer, such as federal income tax, FICA
(Social Security) and Medicare, as well as
Federal Tax Registration federal unemployment tax (FUTA) paid by
Any newly formed business which pays the employer only.
wages to one or more employees, or is re- The federal Publication 15,Circular E, Em-
quired to file federal reports, must apply for ployer’s Tax Guide, provides information
a federal Employer Identification Number about the employer/employee relationship,
(EIN) using Form SS-4. Complete Form SS- what constitutes taxable wages, the treat-
4 and apply by fax, phone or internet. The ment of special types of employment, and
fax and telephone numbers are listed in the special types of payments. The IRS also
instructions for Form SS-4. Use the above offers Publication 334, Tax Guide for Small
website and search for SS-4 to gain access Business. Free copies are available at local
to the internet application process. offices of the Internal Revenue Service or
The EIN is required on federal forms, as by calling 1-800-829-3676.
well as state and local government forms. It Income Tax Withholding
is also required as identification on business An employer must withhold income tax from
accounts, such as bank accounts, broker- an employee’s wages, regardless of the
age accounts, vendor accounts, etc. amount paid. There are no minimum or
Form: SS-4 – Application for Employer maximum amounts of gross income from
Identification Number which to withhold.
Federal Employer Record-keeping The amount of income tax withheld from the
employee’s gross wages is determined by:
The IRS does not normally prescribe the
form a business should follow in keeping ! Gross wages
employee records; however, the information ! Pay-period frequency
maintained should include the following: ! Marital status

! Exemptions claimed on the employee’s A Federal Tax Deposit, Form 8109, must
W-4 accompany each deposit of withheld income
and Social Security taxes if you are using
The employer uses the information fur-
the bank deposit method. After applying for
nished by the employee on Form W-4 along
a federal Employer Identification Number,
with the Circular E tables to determine the
one deposit form is automatically mailed to
amount of income tax to withhold for each
each employer. More may be ordered if the
pay period. If an employee fails to furnish a
employer does not choose to use EFTPS. If
W-4, the employer must withhold taxes as if
none are received, Form 8109B can be ob-
the employee were single and had one
tained at your local IRS office.
withholding exemption. Copies of Form W-4
may be required by the IRS. Electronic Federal Tax Payment System
(EFTPS) is a payment system offered free
Social Security and Medicare Taxes (FICA) from the U.S. Department of the Treasury,
The Federal Insurance Contributions Act designed with busy taxpayers in mind. Us-
(FICA) was enacted to insure income for ing the Internet or a phone, you input your
retired persons who work for a certain pe- tax payment information and send it.
riod of time before their retirement. Social
Security and Medicare taxes are paid by the This electronic payment system is an alter-
employee and employer. There is a yearly native to the paper depositing system. More
ceiling on the amount of wages subject to than 4.6 million taxpayers are enrolled in
FICA taxes. EFTPS, saving time and money by paying
their federal business taxes electronically.
Nearly all employees, employers and self-
employed people are required to participate You can get more information about EFTPS
in the Social Security Program. Employers by going to their website at www.eftps.gov,
are required to withhold the appropriate or you can contact your local IRS office.
percentage from an employee’s pay and Form: 8109 - Federal Tax Deposit filed with each
provide the employee a receipt for this de- withholding deposit
duction. The employer is required to keep
Quarterly Filing Requirements
records for each employee, match the em-
An employer required to withhold income or
ployee’s contribution, and make periodic
Social Security taxes must file form 941
deposits. Additional information can be ob-
quarterly reporting the amounts withheld.
tained from the Internal Revenue Service or
the Social Security Administration. Criminal and civil penalties are provided for
the willful failure to file returns and pay the
Depositing Requirements tax or for willfully filing false or fraudulent
An employer may be required to deposit
returns.
employment taxes. This can be done by us-
ing the Electronic Federal Tax Payment Form: 941 - Employer’s Quarterly Federal Tax
Return
System (EFTPS) or by depositing funds with
an authorized commercial bank, domestic Deadline: Last day of month following close of each
savings and loan association, credit union, quarter
or a Federal Reserve Bank. Any new busi- Quarters Due Dates
ness indicating employees on their SS-4 Jan. - March April 30
April - June July 31
application will automatically be enrolled in
July - Sept. October 31
EFTPS. Information will be mailed to the Oct. - Dec. January 31
new business concerning this time saving
electronic tax payment system. Further in- Annual Filing Requirements
formation on general depositing require- Contact:
ments may be found in Circular E. Social Security Administration
46 West 300 South, Suite 100

801-524-4115 or 1-800-772-1213 Federal Income Tax Record-keeping

By January 31 of each year, employees You must keep records so that you can pre-
must be given three copies of Form W-2, pare a complete and accurate tax return.
Wage and Tax Statement. The law does not normally require any spe-
By February 28, copy A of Form W-2 must cial form of records. You should, however,
be sent by the employer to the Social Secu- keep all receipts, canceled checks and oth-
rity Administration (SSA) Office along with er evidence to prove amounts you claim as
Form W-3, Transmittal of Wage and Tax deductions or credits. Records are ade-
Statements. The mailing address is printed quate if they show current income on the
on the back of Form W-3. basis of an annual accounting period. A
record keeping system for a small business
Employers filing 250 or more W-2 forms might include the following:
must file them on magnetic media (or elec-
tronically) unless the IRS grants a waiver. A ! Business checkbooks
penalty may be charged for failure to file on ! Summary of cash receipts
magnetic media (or electronically) when re- ! Check disbursements journal
quired. Employers are encouraged to file on ! Depreciation record
magnetic media (or electronically) even if ! Employee compensation record
filing fewer than 250 W-2 forms.
You must have the books and records of
Form: W-2 - Wage and Tax Statement your business available for inspection by the
W-3 - Transmittal of Wage and Tax IRS. Keep records that support an item on
Statements (paper filing)
6559 - Transmitter Report and Summary your return until the statute of limitations
of Magnetic Media runs out – usually three years after the re-
Deadline: January 31 following calendar year to
turn is filed or two years after the tax is paid,
employees; and February 28 to the So- whichever is later. Employment records
cial Security Administration must be kept for four years.
Federal Unemployment Tax Note: IRS Publication 583, Starting a Busi-
ness and Keeping Business Records, con-
An employer liable for withholding taxes is tains more information about record keeping
usually liable for federal unemployment tax- for your business. Contact the IRS for a free
es (FUTA) as well. The Federal Unemploy- copy.
ment Tax Act provides for cooperation be-
tween the states and the federal govern- Federal Estimated Tax for Corporations
ment in establishing and administering the A corporation usually must make estimated
unemployment program. Employers may be tax payments if it expects its estimated tax
liable for the state unemployment tax and (income tax less credits) to be $500 or
not liable for FUTA. more. S corporations must also make esti-
mated payments for certain taxes. A corpo-
If an employer pays wages of $1,500 or ration that does not pay estimated tax when
more in any calendar quarter or has one or due may be charged an underpayment pe-
more employees in any 20 calendar weeks nalty.
(not necessarily consecutive weeks), the
employer usually must file Form 940 or Form: 1120-W - Estimated Tax
for Corporations
Form 940EZ. Federal tax deposits may be
required, depending upon amounts due. Deadlines: 15th day of the 4th, 6th, 9th and 12th
months of the tax year
Form: 940 - Employer’s Annual Federal
Unemployment (FUTA) Tax Return Federal Business Income Tax
Deadline: January 31 of the next calendar year
Normally, the IRS requires you to report
business activities each year, even if you
have a loss for the year. How you report

your income and expenses will depend on To estimate your federal income tax and
your business structure. Corporations nor- self-employment tax, use IRS Form
mally file on Form 1120 or Form 1120S. 1040ES. Form 1040ES has instructions, a
Partnerships will normally file Form 1065. worksheet, and four declaration vouchers
Sole proprietors normally report income and for use in sending estimated tax payments.
expenses on Schedule C of Form 1040. Use the worksheet to determine any income
tax or self-employment tax you may owe.
When income or losses are received by a
Federal estimated payments are due quar-
shareholder, partner or a sole proprietor, the
terly. You may be charged a penalty if you
information may be carried over separate
do not make required payments in the cor-
schedules, and then to Form 1040. Informa-
rect amount or in a timely manner.
tion on necessary forms or schedules can
be obtained from the IRS. Electronic Federal Tax Payment System
(EFTPS) is offered free from the U.S. De-
Estimated Tax for Individuals
partment of Treasury, designed with busy
When profits are to be carried over to Form
taxpayers in mind. Using the Internet or a
1040 by a sole proprietor, partner, or share-
phone, you input your tax payment informa-
holder, it is possible that a declaration of
tion and send it.
estimated tax would be required. To deter-
mine if you are required to pay federal esti- The electronic system is an alternative to
mated tax payments, first project your net filing Form 1040ES on paper. You can
taxable income for the year. This estimate schedule your payments up to 365 days in
will include your profit or loss from the busi- advance and payments will be made on the
ness, combined with any other taxable in- scheduled dates. An EFT acknowledgment
come you received for the year. You may be number is received upon successful com-
required to pay estimated tax payments if pletion and acceptance of the payment.
you do not have withholding to cover 90% of
You can schedule all four estimated pay-
the total tax due for the year or 100% of
ments in one transaction. This eliminates
your prior year’s tax liability, and your tax
the chance of estimated payments being
due exceeds $1,000.
late or lost in the mail, and reduces the
Your estimated tax payment may include chances of being assessed an estimated
additional income tax due on business prof- tax penalty.
its and self-employment tax. The self-
You can get more information about EFTPS
employment tax provides Social Security
on the Internet at www.eftps.gov, or you can
coverage for self-employed workers. It is
contact your local IRS office.
paid by self-employed persons in place of
Social Security tax and Medicare payments Form: Form 1040ES - Estimated Tax for Indi-
viduals
that are normally withheld and matched by
an employer. Self-employment tax is com- Deadlines: Quarterly - April 15, June 15, September
puted on Schedule SE and attached to 15, January 15
Form 1040.

U.S. Department of Labor ! Whose annual gross volume of sales

made or business done is not less than
Wage and Hour Division $500,000 (exclusive of excise taxes at
150 South Social Hall Ave, Suite 695 the retail level that are separately
Salt Lake City, UT 84111 stated)
801-524-5706 ! Is engaged in the operation of a hospit-
1-866-487-9243 al, an institution primarily engaged in the
http://www.wagehour.dol.gov/ care of those who are physically or men-
tally ill, disabled or aged, and who re-
Labor Laws For All Industries side on the premises, a school for child-
There are specific state and federal laws ren who are mentally or physically dis-
that apply to employers regarding the abled or gifted, a preschool, an elemen-
amount of wages you pay, youth employ- tary or secondary school, or an institu-
ment, etc. Before determining which laws tion of higher education (whether oper-
apply to your business, the criteria separat- ated for profit or not for profit)
ing the two must be studied. ! Is an activity of a public agency
Federal Labor and Wage Information Any enterprise that was covered by FLSA
The Fair Labor Standards Act (FLSA) estab- on March 31, 1990, and that ceased to be
lishes minimum wage, overtime pay, record covered because of the increase in the en-
keeping and child labor standards affecting terprise coverage dollar volume test, must
full-time and part-time workers in the private continue to pay its employees not less than
sector and in federal, state and local gov- $3.35 an hour and continues to be subject
ernments. to the overtime pay, child labor and record
keeping provisions of FLSA.
Covered non-exempt workers are entitled to
a minimum wage of not less than $6.55 an Employers of firms that are not covered en-
hour effective July 24, 2008, and $7.25 per terprises under FLSA may still be subject to
hour effective July 24, 2009. Overtime pay its minimum wage, overtime pay and child
at a rate of not less than one and one-half labor provisions if the employees are indivi-
times an employee’s regular rates of pay is dually engaged in interstate commerce or in
required after 40 hours of work in a work- the production of goods for interstate com-
week. merce. Such employees include those who:
The FLSA contains some exemptions from ! Work in communications or transporta-

these basic standards. Some apply to spe- tion
cific types of businesses; others apply to ! Regularly use the mail, telephone, or
specific kinds of work. telegraph for interstate communication,
or keep records of interstate transac-
Who is Covered tions
All employees of certain enterprises having ! Handle, ship or receive goods moving in
workers engaged in interstate commerce, interstate commerce
producing goods for interstate commerce, or ! Regularly cross state lines in the course
handling, selling or otherwise working on of employment
goods or materials that have been moved in
! Work for independent employers who
or produced for such commerce by any per-
contract to do clerical, custodial, main-
son are covered by FLSA.
tenance or other work for firms engaged
A covered enterprise is one with related ac- in interstate commerce or in the produc-
tivities performed through unified operation tion of goods for interstate commerce
or common control by any persons for a
Domestic service workers, such as day
common business purpose and any of the
workers, housekeepers, chauffeurs, cooks
following:

or full-time baby-sitters are covered if either Subminimum Wage Provisions

of the following apply: The FLSA provides for the employment of
! They receive at least $50 in cash wages in certain individuals at wage rates below the
a calendar quarter from their employers. statutory minimum. Such individuals include
! They work a total of more than 8 hours a student-learners (vocational education stu-
week for one or more employers. dents), as well as full-time students in retail
or service establishments, agriculture, or
Tipped Employees institutions of higher education. Also in-
Tipped employees are those who customa- cluded are individuals whose earning or
rily and regularly receive more than $30 a productive capacity is impaired by a physi-
month in tips. The employer may consider cal or mental disability, including those re-
tips as part of wages, but such a wage cre- lated to age or injury, for the work to be per-
dit must not exceed the difference between formed.
the required cash wage of $2.13 an hour
and the applicable federal minimum wage. Employment at less than the minimum wage
is provided for in order to prevent curtail-
An employer who elects to use the tip credit ment of opportunities for employment. Such
provision must inform the employee in ad- employment is permitted only under certifi-
vance and must be able to show that the cates issued by the Wage and Hour Division
employee receives at least the minimum of the Department of Labor.
wage when direct wages and the tip credit
allowance are combined. Also, employees Exemptions
must retain all of their tips, except to the ex- Some employees are excluded from the
tent that they participate in a valid tip- overtime pay provisions or both the mini-
pooling or sharing arrangement. Tips should mum wage and overtime pay provisions by
be reported to the employer by the em- specific exemptions.
ployee and are subject to federal and state Because exemptions are generally narrowly
taxes. defined under FLSA, an employer should
Some states have minimum wage laws carefully check the exact terms and condi-
specific to tipped employees. When an em- tions for each.
ployee is subject to both the federal and Federal Child Labor Requirements
state wage laws, the employee is entitled to
Nonagricultural Jobs (Child Labor)
the provisions which provides the greater
Regulations governing youth employment in
benefits.
nonfarm jobs differ somewhat from those
Industrial Homework pertaining to agricultural employment. In
Under the Fair Labor Standards Act (FLSA), nonfarm work, the permissible jobs and
industrial homework means the production hours of work, by age, are as follows:
of goods by any covered person in a home,
1. Youths 18 years or older may perform
apartment, or room in a residential estab-
any job, whether hazardous or not, for
lishment, for an employer who permits or
unlimited hours.
authorizes such production, regardless of
2. Youths 16 and 17 years old may per-
the source of the materials used by the ho-
form any nonhazardous job, for unli-
meworker in such production. Most types of
mited hours.
homework are permitted under the FLSA.
3. Youths 14 and 15 years old may work
However, the performance of certain types
outside school hours in various non-
of work in an employee’s home is prohibited
manufacturing, non-mining, nonhazard-
under the law unless the employer has ob-
ous jobs under the following conditions:
tained prior certification from the Depart-
no more than 3 hours on a school day,
ment of Labor.
18 hours in a school week, 8 hours on a
non-school day, or 40 hours in a non-
school week. Also, work may not begin

before 7 a.m., nor end after 7 p.m., ex- as specified in Department of Labor record-
cept from June 1 through Labor Day keeping regulations. Most of the information
when evening hours are extended to 9 is of the kind generally maintained by em-
p.m. Under a special provision, youths ployers in ordinary business practice and in
14 and 15 years old enrolled in an ap- compliance with other laws and regulations.
proved Work Experience and Career The records do not have to be kept in any
Exploration Program may be employed particular form, but time clocks need not be
for up to 23 hours in school weeks and 3 used. With respect to an employee subject
hours on school days including during to the minimum wage provisions or both the
school hours. minimum wage and overtime pay provi-
The minimum age for most nonfarm work is sions, the following records must be kept:
14. However, at any age, youths may deliv- ! Personal information, including em-
er newspapers; babysit; perform in radio, ployee’s full name, social security num-
television, movie, or theatrical productions; ber, home address, occupation, sex,
work for parents in their solely-owned non- and birth date if under 19 years of age
farm business except in manufacturing or ! Hour and day when workweek begins
on hazardous jobs. ! Total hours worked each workday and
Farm Jobs (Child Labor) each workweek
In farm work, permissible jobs and hours of ! Regular hourly pay rate
work, by age, are as follows: ! Basis on which employee’s wages are
1. Youths 16 years and older may perform paid
any job, whether hazardous or not, for ! Total daily or weekly straight-time earn-
unlimited hours. ings
2. Youths 14 and 15 years old may per- ! Regular hourly pay rate for any week
form any nonhazardous farm job outside when overtime is worked
of school hours. ! Total overtime pay for the workweek
3. Youths 12 and 13 years old may work ! Deductions from or additions to wages
outside of school hours in nonhazardous ! Total wages paid each pay period
jobs, either with a parent’s written con- ! Date of payment and pay period cov-
sent or on the same farm as the par- ered
ent(s).
4. Youths under 12 years old may perform Records required for exempt employees
jobs on farms owned or operated by differ from those for nonexempt workers.
parent(s), or with a parent’s written con- Special information is required for home-
sent, outside of school hours in nonha- workers, for employees working under un-
zardous jobs on farms not subject to the common pay arrangements, for employees
FLSA minimum wage requirements. to whom lodging or other facilities are fur-
5. Local Youths 10 and 11 may hand harv- nished, and for employees receiving re-
est short-season crops outside school medial education.
hours for no more than 8 weeks be- Americans With Disabilities Act
tween June 1 and October 15 if their
employers have obtained special waiv- Contact:
ers from the Secretary of Labor. U.S. Department of Justice
Youths of any age may work at any time in Disability Rights Section
any job on a farm owned or operated by 1-800-514-0301 (voice)
their parent(s). 1-800-514-0383 (TDD)
www.ada.gov
Record-keeping
The Americans With Disabilities Act (ADA)
The FLSA requires employers to keep prohibits discrimination against people with
records on wages, hours, and other items, disabilities in employment, transportation,

public accommodation, communications,

and governmental activities.
The act contains requirements for new con-
struction, for alterations or renovations to
buildings and facilities, and for improving
access to existing facilities of private com-
panies providing goods or services to the
public.
To obtain information, regulations and an-
swers to general and technical questions,
you may go to www.ada.gov or contact the
Disability Rights Section of the U.S. De-
partment of Justice by phone at 1-800-514-
0301.

Table 5 – Due Dates for State and Federal Tax Returns

and Other Reports
J F M A M J J A S O N D
A E A P A U U U E C O E
N B R R Y N L G P T V C
Tax Commission
Beer Tax TC-386 31 28 31 30 31 30 31 31 30 31 30 31
Insurance Premium Tax
31
TC-49
Insurance Premium Tax Prepayments
30 31 31
TC-670 or TC-420B
Annual Sales Tax and Related Taxes*
31
TC-62S or TC-62M and Schedules
Quarterly Sales and Related Taxes*
31 30 31 31
Monthly Sales Tax and Related Taxes*
31 28 31 30 31 30 31 31 30 31 30 31
Annual Withholding TC-941 31
Quarterly Withholding TC-941 31 30 31 31
Monthly Withholding Payments
31 28 31 30 31 30 31 31 30 31 30 31
TC-941PC
Annual Withholding Reconciliation
28
TC-941R and W-2s, 1099s, TC-675Rs
Corporate Income Estimated Tax
15 15 15 15
TC-559
Internal Revenue Service

Estimated Income Tax for Individuals
15 15 15 15
1040-ES
Estimated Tax Corporations
15 15 15 15
11220-W
Withholding Quarterly Return
31 30 31 31
Form -941**
Reconciliation Income Tax Withheld
28
W-3 and W-2s
Federal Corporation
15
1120 and 1120S ***
Federal Partnership Return 1065 **** 15
Federal Form -940 or 940 EZ 31
Dept. of Workforce Services

Quarterly Employer’s Contribution
31 30 31 31
Report Form-3
Notes: Due dates falling on weekends and holidays are due the next business day.
* Related taxes and fees are resort, transient room, tourism taxes, and the waste tire recycling fee.
** Payments may be due before the return; see Deposit Rules, IRS Pub 509.
*** Fiscal year returns are due on the 15th day of the third month following the end of the fiscal year.
**** Fiscal year returns are due on the 15th day of the fourth month following the end of the fiscal year.

Directory of Agencies and Offices

Assistant Commissioner/Patents Lehi .................................... 801-766-9657 Department of Financial Institutions
Patent Applications Magna ................................ 801-250-9680 324 South State Street, Suite 201
Washington, DC 20231 Manti .................................. 435-813-2250 Salt Lake City, UT 84111
1-800-786-9199 Midvale .............................. 801-561-3880 801-538-8830
Assistant Commissioner for Moab .................................. 435-259-7814 Fax: 801-538-8894
Trademarks Monticello........................... 435-587-2992 Department of Health
2900 Crystal Drive Mount Pleasant ..... 435-462-2456 ext.104 288 North 1460 West
Arlington, Virginia 22202 Murray................................ 801-263-2632 Salt Lake City, UT 84116
Trademark Info. .................. 703-308-9000 Ogden Area ....................... 801-621-8300 801-538-6101
Ogden Hispanic ................. 801-629-8613
Bureau of Economic and Park City ............................ 435-649-6100 Community Health Serv. ... 801-538-6901
Business Research Payson Area ...................... 801-465-2634 Department of Human Services
David Eccles School of Business Provo/Orem ....................... 801-379-2555 120 North 200 West
University of Utah Richfield ............................. 435-896-4241 P. 0. Box 45500
1645 E Campus Center Dr. Rm 401 Roosevelt Area .................. 435-722-4598 Salt Lake City, UT 84145
Salt Lake City, UT 84112-9302 Salt Lake Area ................... 801-364-3631 801-538-4171
801-581-6333 Sandy................................. 801-566-0344
Fax: 801-581-3354 Div. of Family Services ...... 801-538-4100
South Jordan ..................... 801-253-5200
http://www.bebr.utah.edu/ South Salt Lake ................. 801-466-3377 Department of Insurance
Mountain West Small Business Spanish Fork...................... 801-798-8352 3110 State Office Building
Finance Springville .......................... 801-489-4681 Salt Lake City, UT 84114
2595 East 3300 South St. George Area ................. 435-628-1658 801-538-3800
Salt Lake City, UT 84109 Tooele County ................... 435-882-0690 Department of Natural Resources
801-474-3232 Utah Asian ......................... 801-485-3705 1594 West North Temple
Fax: 801-493-0111 Utah Hispanic .................... 801-789-1952 Salt Lake City, UT 84114-5610
www.mwsbf.com Vernal Area ........................ 435-789-1352 801-538-7200
Mountain West Small Business West Jordan....................... 801-569-5151 Parks and Recreation ........ 801-538-7220
Finance Department of Agriculture Water Rights ...................... 801-538-7240
228 North Orem Blvd. 125 South State Street, 4th Floor Wildlife Resources............. 801-538-4700
Orem, UT 84057 Salt Lake City, UT 84138 Department of Workforce Services
801-221-7772 801-524-5003 140 East 300 South
Fax: 801-221-7775 Dept. of Alcoholic Beverage Control Salt Lake City, UT 84111 or
Utah Certified Development Company 1625 South 900 West 801-526-WORK
533 South Adams Avenue, Suite B Salt Lake City, UT 84130 Fax: 801-526-9211
Ogden, UT 84405 801-977-6800 www.jobs.utah.gov
801-627-627-1333 Department of Commerce Internal Revenue Service – IRS
Fax: 801-627-6687 160 East 300 South, Box 146701 Co-Location with Tax Commission
Utah Certified Development Company Salt Lake City, UT 84114-6701 210 North 1950 West
136 East South Temple, Suite 1770 801-530-6955 Salt Lake City, UT 84134
Salt Lake City, UT 84111 www.commerce.utah.gov 50 South 200 East
801-764-6211 Division of Consumer Salt Lake City, UT 84111
Fax: 801-746-6214 Protection ...................... 801-530-6601 324 25th Street, 6th Floor
Chambers of Commerce Division of Corporations and Ogden, UT 84401
American Fork .................... 801-756-5110 Commercial Code .......... 801-530-4849
Division of Occupational and 88 West 100 North
Bear Lake Rendezvous ...... 435-946-2901 Provo, UT 84601
Bear River Valley ............... 435-257-7585 Professional Licensing ... 801-530-6628
Beaver Valley ..................... 435-438-2975 Division of Public Utilities ... 801-530-6652 Forms ............................. 1-800-829-3676
Blanding ............................. 435-678-2791 Division of Real Estate....... 801-530-6747 Information ..................... 1-800-829-1040
Brian Head ......................... 435-677-2810 Division of Securities ......... 801-530-6600 www.irs.gov
Brigham City Area .............. 435-723-3931 Consumer Services ........... 801-530-6674 Lawyer Referral Service
Cache ................................. 435-752-2161 Department of Environmental Quality utahbar.org
Carbon County ................... 435-637-2788 168 North 1950 West National Association for the
Cedar City .......................... 435-586-4484 PO Box 144810 Self Employed (NASE)
ChamberWest .................... 801-969-8755 Salt Lake City, UT 84114 Royce Simmons
Davis County ...................... 801-295-6944 801-536-4108 11075 South State Street
Delta Area .......................... 435-864-4316 www.deq.utah.gov Sandy, UT 84070
Draper ................................ 801-553-0928 Air Quality .......................... 801-536-4000 801-255-7131
Duchesne County .............. 435-722-4598 Drinking Water ................... 801-536-4200 Fax: 801-561-3350
Emery County .................... 435-381-2547 Environmental Response E-mail: office@nawboslc.org
Escalante/Boulder .............. 435-826-4810 and Remediation ........... 801-536-4100
Flaming Gorge ...... 435-784-3218 ext.134 SCORE (Service Corps of
Radiation Control ............... 801-536-4250 Retired Executives)
Heber Valley ...................... 435-654-3666 Solid & Hazardous
Holladay ............................. 801-979-5500 JC Penny Building
Waste ............................ 801-538-6170 310 South Main Street, North Mezzanine
Hurricane Valley ................. 801-635-3402 Water Quality ..................... 801-538-6146
Kanab ................................. 435-644-5033 Salt Lake City, UT 84101
Updated/Reviewed: March 19, 2009 Page A

Salt Lake City ..................... 801-746-2269 Corporate Recruitment 1901 E. South Campus Drive, Rm 151
Ogden ................................ 801-629-8613 and Incentives ............... 801-538-8792 Salt Lake City, UT 84112-9351
Logan ................................. 435-213-8713 Procurement Technical 801-581-7450
St. George .......................... 435-652-7741 Assistance Center ......... 801-533-8733 Fax: 801-581-8609
Pleasant Grove .................. 801-798-0273 Rural Development ............ 801-538-8804 UTFC Financing Solutions, LLC
U.S. Copyright Office Utah Recruitment 699 E. South Temple, Suite 220
U. S. Library of Congress Initiative ......................... 801-538-8700 Salt Lake City, UT 84102
James Madison Memorial Building International Trade and 801-741-4200
Washington DC 20559 Diplomacy Office ........... 801-538-8778 Fax: 801-741- 4249
Utah Film Commission....... 801-538-8740 www.utfc.org
Order Line .......................... 202-707-9100 Utah Office of Tourism Cooperative
Information Line ................ 202-707-3000 Marketing Program ........ 801-538-1727 Utah Trial Lawyers Association
U.S. Department of Labor Referral Service
Utah Technology Council – UTC 645 South 200 East, Suite 103
Wage and Hour Division 2855 East Cottonwood Parkway, Ste 110
Employment Standards Administration Salt Lake City, UT 84111
Salt Lake City, UT 84121 801-531-7514
150 South Social Hall Ave, Suite 695 Phone: 801-568-3500
Salt Lake City, UT 84111 Fax: 801-568-1072 Utah Ventures
801-524-5706 www.uita.org 2755 E Cottonwood Pkwy, Suite 520
www.wagehour.dol.gov Salt Lake City, UT 84121
Utah Labor Commission 801-365-0262
U.S. Government Printing Office 160 East 300 South
Superintendent of Documents Salt Lake City, UT 84114-6630 Utah’s Job Connection
732 North Capitol Street N.W. 801-530-6800 See Department of Workforce Services
Washington DC 20401 www.laborcommission.utah.gov Wayne Brown Institute
202-512-1800 P.O. Box 2135
Industrial Accidents............ 801-530-6800
U.S. Securities & Exchange Antidiscrimination and Salt Lake City, UT 84110-2135
Commission Labor ............................ 801-530-6801 801-595-1141
Salt Lake District Office Consultation and Zions Business Resource Center
15 W. South Temple, Suite 1800 Education ....................... 801-530-6855 JC Penny Building
Salt Lake City, UT 84101 Safety, Boiler, and Elevator 310 South Main, North Mezzanine
801-524-5796 Certification .................... 801-530-6850 Salt Lake City, UT 84101
U.S. Small Business Administration Mine Certification ............... 435-636-1465 801-594-8245
Federal Building, Room 2231 Utah Occupational Safety & Health Email: resource@zionsbank.com
125 South State Street Division (UOSH) www.resources.zionsbank.com
Salt Lake City, UT 84138 Utah Labor Commission
801-524-3209 rd
160 East 300 South, 3 Floor
E-mail: steven.price@sba.gov Salt Lake City, UT 84114-6650
www.sba.gov 801-530-6901
U.S. Dept. of Agriculture Utah Small Business Development
Rural Development Centers (SBDC)
Wallace F Bennett Federal Building 9750 South 300 West - LHM
th
125 South State Street, 4 Floor Sandy UT 84070
Salt Lake City, UT 84138 801-957-3481
801-524-5003 www.UtahSBDC.org
E-mail: perry.mathews@ut.usda.gov
www.rurdev.usda.gov/rbs/ (see Step 2 for listing of statewide SBDC
www.rurdev.usda.gov/ut addresses)
Utah Association of Certified Public Utah Society of Public Accountants
Accountants – UACPA 757 East South Temple, #125
220 East Morris Ave., Suite 320 Salt Lake City, UT 84102
Salt Lake City, Utah 84115 801-363-1776
801-466-8022 Utah State Bar
Utah Custom Fit Training 645 South 200 East
Utah College of Applied Technology Salt Lake City, UT 84111
(UCAT) 801-531-9077
The Gateway Utah State Office of Education
60 South 400 West 250 East 500 South
Salt Lake City, UT 84101-1284 P.O. Box 144200
801-456-7400 Salt Lake City, UT 84114-4200
Fax: 801-456-7425 801-538-7500
Governor’s Office of Economic Devel- Utah State Tax Commission
opment (GOED) 210 North 1950 West
324 South State, Suite 500 Salt Lake City, UT 84134
Salt Lake City, UT 84111 801-297-2200 or 1-800-662-4335
801-538-8700 www.tax.utah.gov
Fax: 801-538-8888 Utah Supplier Development Council
goed.utah.gov U of U Purchasing Department
Centers of Excellence ........ 801-538-8700 University of Utah
Updated/Reviewed: March 19, 2009 Page B

Doing Business in Utah

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Doing Business in Utah

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Table of Contents

Updated/Reviewed: April 1, 2009 Page i

Sources of Capital ................................................................................................................ 3-1!

Updated/Reviewed: April 1, 2009 Page ii

Limited Liability Companies (LLC) ................................................................................. 6-3!

Updated/Reviewed: April 1, 2009 Page iii

Status of a Business .................................................................................................... 6-22!

Updated/Reviewed: April 1, 2009 Page iv

Updated/Reviewed: April 1, 2009 Page v

Step 1: Assess Yourself and Your Business Idea

Updated/Reviewed: April 1, 2009 Page 1-1

Do You Have a Feasible Idea? New Products and Inventions

Updated/Reviewed: April 1, 2009 Page 1-2

Trademarks Caution: Federally registered trademarks

Updated/Reviewed: April 1, 2009 Page 1-3

Updated/Reviewed: April 1, 2009 Page 1-4

Updated/Reviewed: April 1, 2009 Page 1-5

Step 2: Prepare a Written Business Plan

Updated/Reviewed: April 1, 2009 Page 2-1

3. Financial Viability ! Assets available for loan colla-

Updated/Reviewed: April 1, 2009 Page 2-2

Implement Your Legal Services

The following organizations will refer you to Sources of Assistance

Updated/Reviewed: April 1, 2009 Page 2-3

One-Stop Service Centers Organizations Providing

Updated/Reviewed: April 1, 2009 Page 2-4

Updated/Reviewed: April 1, 2009 Page 2-5

Updated/Reviewed: April 1, 2009 Page 2-6

Updated/Reviewed: April 1, 2009 Page 2-7

SCORE website at www.score.org. Salt Lake City, UT 84111

Updated/Reviewed: April 1, 2009 Page 2-8

In addition, SBDC offers low-cost work- management with one-on-one counseling to

Updated/Reviewed: April 1, 2009 Page 2-9

Utah Small Business Development Centers (SBDCs)

Cedar City – Southern Utah University Ephraim – Snow College

Orem – Utah Valley University Price – College of Eastern Utah

St. George – Dixie State College Vernal – Utah State University

Updated/Reviewed: April 1, 2009 Page 2-10

16. U.S. Department of Agriculture 801-524-4328

Updated/Reviewed: April 1, 2009 Page 2-11

18. Utah Department of Phone: 801-538-8700

Updated/Reviewed: April 1, 2009 Page 2-12

VI. International Trade and Diplomacy E-mail: info@utahtechcounsil.org

20. Utah Technology Council (UTC) Ogden Office

Updated/Reviewed: April 1, 2009 Page 2-13

Provo Office with small, minority and women-owned

Updated/Reviewed: April 1, 2009 Page 2-14

Business Hours: M-F 9:00 am – 5:00 pm with personal computer workstations,

Updated/Reviewed: April 1, 2009 Page 2-15

Table 1 – Organizations Providing Assistance for Businesses

1. Bureau of Economic and Business Research (BEBR) X X X X X X

Updated/Reviewed: April 1, 2009 Page 2-16

Going Out of Business Essentially, following the same process of

Updated/Reviewed: April 1, 2009 Page 2-17

Table 2 – Going Out of Business

Updated/Reviewed: April 1, 2009 Page 2-18

Updated/Reviewed: April 1, 2009 Page 2-19

Step 3: Identify Ways to Finance Your Business

Updated/Reviewed: April 1, 2009 Page 3-1

C apital – how much of your own money

C ollateral – what is available to support

Updated/Reviewed: April 1, 2009 Page 3-2

Updated/Reviewed: April 1, 2009 Page 3-3

801-221-7772 acts as a catalyst in bridging Utah’s capital