Instructions for Form TC-62L Motor Vehicle and Off-Highway / Recreational Vehicle Rental Tax - Utah

This document contains official instructions for Form TC-62L , Motor Vehicle and Off-Highway/Recreational Vehicle Rental Tax - a form released and collected by the Utah State Tax Commission.

FAQ

Q: What is Form TC-62L?
A: Form TC-62L is a tax form used for reporting and paying the Motor Vehicle and Off-Highway/Recreational Vehicle Rental Tax in Utah.

Q: Who needs to file Form TC-62L?
A: Anyone engaged in the business of renting motor vehicles or off-highway/recreational vehicles in Utah needs to file Form TC-62L.

Q: What is the purpose of the Motor Vehicle and Off-Highway/Recreational Vehicle Rental Tax?
A: The tax helps fund transportation-related projects and services in Utah.

Q: What information is required on Form TC-62L?
A: Form TC-62L requires you to provide details about your rental transactions and calculate the tax due.

Q: When is Form TC-62L due?
A: Form TC-62L is due on the last day of the month following the end of the calendar quarter.

Q: Can I file Form TC-62L electronically?
A: Yes, the Utah State Tax Commission encourages electronic filing of Form TC-62L.

Q: Are there any penalties for late filing or non-payment of the Motor Vehicle and Off-Highway/Recreational Vehicle Rental Tax?
A: Yes, penalties and interest may be assessed for late filing or non-payment of the tax.

Q: What if I no longer engage in the rental business during a quarter?
A: If you no longer engage in the rental business during a quarter, you can file a final return for that quarter.