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TC-62M, Schedule JG - Utah State Tax Commission - Utah.gov

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62141<br />

<strong>Utah</strong> <strong>State</strong> <strong>Tax</strong> <strong>Commission</strong><br />

210 N 1950 W Salt Lake City, UT 84134 tax.utah.<strong>gov</strong><br />

<strong>TC</strong>-<strong>62M</strong> <strong>Schedule</strong> <strong>JG</strong><br />

Sales of GROCERY FOOD<br />

from Places Other Than Fixed <strong>Utah</strong> Locations<br />

1. Location of 2. 3. Net <strong>Tax</strong>able Sales & Purchases 4. 5. Sales and Use <strong>Tax</strong><br />

Transaction Cnty/ (not including sales of prepared food) Comb. (col. 3 x col. 4)<br />

City <strong>Tax</strong> Rate<br />

Code<br />

Beaver County 01000 .0300<br />

Beaver City 01002 .0300<br />

Milford 01008 .0300<br />

Minersville 01009 .0300<br />

Box Elder County 02000 .0300<br />

Bear River 02004 .0300<br />

Brigham City 02017 .0300<br />

Corinne 02025 .0300<br />

Deweyville 02032 .0300<br />

Elwood 02035 .0300<br />

Fielding 02041 .0300<br />

Garland 02044 .0300<br />

Honeyville 02054 .0300<br />

Howell 02057 .0300<br />

Mantua 02069 .0300<br />

Perry 02086 .0300<br />

Plymouth 02090 .0300<br />

Portage 02092 .0300<br />

Snowville 02100 .0300<br />

Tremonton 02113 .0300<br />

Willard 02120 .0300<br />

Cache County 03000 .0300<br />

Amalga 03001 .0300<br />

Clarkston 03014 .0300<br />

Cornish 03017 .0300<br />

Hyde Park 03032 .0300<br />

Hyrum 03033 .0300<br />

Lewiston 03036 .0300<br />

Logan 03038 .0300<br />

Mendon 03041 .0300<br />

Millville 03044 .0300<br />

Newton 03047 .0300<br />

North Logan 03049 .0300<br />

Bus. Name:<br />

Acct. #:<br />

<strong>Tax</strong> Period:<br />

<strong>TC</strong>-62<strong>JG</strong> Rev. 8/12<br />

Page 1 of 9


62142<br />

<strong>TC</strong>-<strong>62M</strong> <strong>Schedule</strong> <strong>JG</strong><br />

1. Location of 2. 3. Net <strong>Tax</strong>able Sales & Purchases 4. 5. Sales and Use <strong>Tax</strong><br />

Transaction Cnty/ (not including sales of prepared food) Comb. (col. 3 x col. 4)<br />

City<br />

Code<br />

<strong>Tax</strong> Rate<br />

Paradise 03053 .0300<br />

Providence 03056 .0300<br />

Richmond 03059 .0300<br />

River Heights 03060 .0300<br />

Smithfield 03062 .0300<br />

Wellsville 03076 .0300<br />

Trenton 03081 .0300<br />

Nibley 03098 .0300<br />

Cache Valley Transit 03900 .0300<br />

Carbon County 04000 .0300<br />

Helper 04016 .0300<br />

Price 04035 .0300<br />

Scofield 04040 .0300<br />

Sunnyside 04046 .0300<br />

Wellington 04053 .0300<br />

East Carbon 04058 .0300<br />

Daggett County 05000 .0300<br />

Manila 05006 .0300<br />

Davis County 06000 .0300<br />

Bountiful 06004 .0300<br />

Centerville 06006 .0300<br />

Clearfield 06008 .0300<br />

Fruit Heights 06010 .0300<br />

Farmington 06017 .0300<br />

Kaysville 06026 .0300<br />

Layton 06030 .0300<br />

North Salt Lake 06035 .0300<br />

South Weber 06045 .0300<br />

Sunset 06048 .0300<br />

Syracuse 06049 .0300<br />

West Point 06056 .0300<br />

Woods Cross 06057 .0300<br />

Clinton 06059 .0300<br />

West Bountiful 06061 .0300<br />

Falcon Hill Davis 06300 .0300<br />

Falcon Hill Clearfield 06301 .0300<br />

Page 2 of 9


62143<br />

<strong>TC</strong>-<strong>62M</strong> <strong>Schedule</strong> <strong>JG</strong><br />

1. Location of 2. 3. Net <strong>Tax</strong>able Sales & Purchases 4. 5. Sales and Use <strong>Tax</strong><br />

Transaction Cnty/ (not including sales of prepared food) Comb. (col. 3 x col. 4)<br />

City <strong>Tax</strong> Rate<br />

Code<br />

Falcon Hill Sunset 06302 .0300<br />

Duchesne County 07000 .0300<br />

Altamont 07001 .0300<br />

Duchesne City 07008 .0300<br />

Myton 07017 .0300<br />

Roosevelt 07019 .0300<br />

Tabiona 07020 .0300<br />

Emery County 08000 .0300<br />

Castle Dale 08001 .0300<br />

Clawson 08003 .0300<br />

Cleveland 08004 .0300<br />

Elmo 08007 .0300<br />

Emery City 08008 .0300<br />

Ferron 08009 .0300<br />

Green River 08011 .0300<br />

Huntington 08012 .0300<br />

Orangeville 08016 .0300<br />

Garfield County 09000 .0300<br />

Antimony 09001 .0300<br />

Boulder 09002 .0300<br />

Bryce Canyon 09003 .0300<br />

Cannonville 09004 .0300<br />

Escalante 09005 .0300<br />

Hatch 09006 .0300<br />

Henrieville 09008 .0300<br />

Panguitch 09011 .0300<br />

Tropic 09015 .0300<br />

Grand County 10000 .0300<br />

Castle Valley 10005 .0300<br />

Moab 10011 .0300<br />

Iron County 11000 .0300<br />

Cedar City 11003 .0300<br />

Enoch 11005 .0300<br />

Kanarraville 11012 .0300<br />

Paragonah 11018 .0300<br />

Parowan 11019 .0300<br />

Page 3 of 9


62144<br />

<strong>TC</strong>-<strong>62M</strong> <strong>Schedule</strong> <strong>JG</strong><br />

1. Location of 2. 3. Net <strong>Tax</strong>able Sales & Purchases 4. 5. Sales and Use <strong>Tax</strong><br />

Transaction Cnty/ (not including sales of prepared food) Comb. (col. 3 x col. 4)<br />

City <strong>Tax</strong> Rate<br />

Code<br />

Brian Head 11028 .0300<br />

Juab County 12000 .0300<br />

Eureka 12009 .0300<br />

Levan 12019 .0300<br />

Mona 12024 .0300<br />

Nephi 12026 .0300<br />

Rocky Ridge Town 12030 .0300<br />

Santaquin South 12050 .0300<br />

Kane County 13000 .0300<br />

Alton 13001 .0300<br />

Glendale 13002 .0300<br />

Kanab 13004 .0300<br />

Orderville 13007 .0300<br />

Big Water 13010 .0300<br />

Millard County 14000 .0300<br />

Delta 14010 .0300<br />

Fillmore 14014 .0300<br />

Hinkley 14023 .0300<br />

Holden 14024 .0300<br />

Kanosh 14026 .0300<br />

Leamington 14028 .0300<br />

Lynndyl 14030 .0300<br />

Meadow 14034 .0300<br />

Oak City 14037 .0300<br />

Scipio 14040 .0300<br />

Morgan County 15000 .0300<br />

Morgan City 15007 .0300<br />

Piute County 16000 .0300<br />

Circleville 16003 .0300<br />

Junction 16005 .0300<br />

Kingston 16006 .0300<br />

Marysvale 16007 .0300<br />

Rich County 17000 .0300<br />

Garden City 17001 .0300<br />

Laketown 17002 .0300<br />

Randolph 17005 .0300<br />

Page 4 of 9


62145<br />

<strong>TC</strong>-<strong>62M</strong> <strong>Schedule</strong> <strong>JG</strong><br />

1. Location of 2. 3. Net <strong>Tax</strong>able Sales & Purchases 4. 5. Sales and Use <strong>Tax</strong><br />

Transaction Cnty/ (not including sales of prepared food) Comb. (col. 3 x col. 4)<br />

City <strong>Tax</strong> Rate<br />

Code<br />

Woodruff 17010 .0300<br />

Salt Lake County 18000 .0300<br />

Alta 18003 .0300<br />

Bluffdale 18019 .0300<br />

Cottonwood Heights 18020 .0300<br />

Draper 18039 .0300<br />

Herriman 18060 .0300<br />

Holladay 18065 .0300<br />

Midvale 18093 .0300<br />

Murray 18096 .0300<br />

Riverton 18118 .0300<br />

Salt Lake City 18122 .0300<br />

Sandy 18131 .0300<br />

South Jordan 18138 .0300<br />

South Salt Lake 18139 .0300<br />

Taylorsville 18142 .0300<br />

West Jordan 18155 .0300<br />

West Valley City 18167 .0300<br />

<strong>Utah</strong> Data Center SL Co. 18300 .0300<br />

San Juan County 19000 .0300<br />

Blanding 19002 .0300<br />

Monticello 19009 .0300<br />

Sanpete County 20000 .0300<br />

Centerfield 20004 .0300<br />

Ephraim 20008 .0300<br />

Fairview 20009 .0300<br />

Fayette 20010 .0300<br />

Fountain Green 20011 .0300<br />

Gunnison 20014 .0300<br />

Manti 20020 .0300<br />

Mayfield 20021 .0300<br />

Moroni 20023 .0300<br />

Mt. Pleasant 20024 .0300<br />

Spring City 20031 .0300<br />

Sterling 20032 .0300<br />

Wales 20033 .0300<br />

Page 5 of 9


62146<br />

<strong>TC</strong>-<strong>62M</strong> <strong>Schedule</strong> <strong>JG</strong><br />

1. Location of 2. 3. Net <strong>Tax</strong>able Sales & Purchases 4. 5. Sales and Use <strong>Tax</strong><br />

Transaction Cnty/ (not including sales of prepared food) Comb. (col. 3 x col. 4)<br />

City <strong>Tax</strong> Rate<br />

Code<br />

Sevier County 21000 .0300<br />

Annabella 21001 .0300<br />

Aurora 21002 .0300<br />

Central Valley 21007 .0300<br />

Elsinore 21014 .0300<br />

Glenwood 21018 .0300<br />

Joseph 21025 .0300<br />

Koosharem 21029 .0300<br />

Monroe 21031 .0300<br />

Redmond 21033 .0300<br />

Richfield 21034 .0300<br />

Salina 21035 .0300<br />

Sigurd 21038 .0300<br />

Summit County 22000 .0300<br />

Coalville 22006 .0300<br />

Francis 22013 .0300<br />

Henefer 22017 .0300<br />

Kamas 22022 .0300<br />

Oakley 22029 .0300<br />

Park City 22030 .0300<br />

Snyderville Basin Transit 22900 .0300<br />

Tooele County 23000 .0300<br />

Erda 23017 .0300<br />

Grantsville 23023 .0300<br />

Lakepoint 23030 .0300<br />

Ophir 23037 .0300<br />

Stockton 23046 .0300<br />

Tooele City 23048 .0300<br />

Vernon 23050 .0300<br />

Wendover 23052 .0300<br />

Rush Valley 23056 .0300<br />

Lincoln 23065 .0300<br />

Stansbury Park 23066 .0300<br />

Uintah County 24000 .0300<br />

Naples 24014 .0300<br />

Vernal 24024 .0300<br />

Page 6 of 9


62147<br />

<strong>TC</strong>-<strong>62M</strong> <strong>Schedule</strong> <strong>JG</strong><br />

1. Location of 2. 3. Net <strong>Tax</strong>able Sales & Purchases 4. 5. Sales and Use <strong>Tax</strong><br />

Transaction Cnty/ (not including sales of prepared food) Comb. (col. 3 x col. 4)<br />

City <strong>Tax</strong> Rate<br />

Code<br />

Ballard 24028 .0300<br />

<strong>Utah</strong> County 25000 .0300<br />

Alpine 25001 .0300<br />

American Fork 25002 .0300<br />

Bluffdale South 25010 .0300<br />

Cedar Fort 25019 .0300<br />

Draper City South 25029 .0300<br />

Eagle Mountain 25030 .0300<br />

Fairfield 25035 .0300<br />

Genola 25038 .0300<br />

Goshen 25043 .0300<br />

Lehi 25066 .0300<br />

Lindon 25070 .0300<br />

Mapleton 25073 .0300<br />

Orem 25083 .0300<br />

Payson 25085 .0300<br />

Pleasant Grove 25088 .0300<br />

Provo 25090 .0300<br />

Salem 25096 .0300<br />

Santaquin 25097 .0300<br />

Saratoga Springs 25098 .0300<br />

Highland 25099 .0300<br />

Spanish Fork 25103 .0300<br />

Springville 25106 .0300<br />

Vineyard 25117 .0300<br />

Cedar Hills 25123 .0300<br />

Elk Ridge 25124 .0300<br />

Woodland Hills 25125 .0300<br />

<strong>Utah</strong> Data Center <strong>Utah</strong> Co. 25300 .0300<br />

Wasatch County 26000 .0300<br />

Charleston 26003 .0300<br />

Daniel 26005 .0300<br />

Heber 26008 .0300<br />

Independence 26009 .0300<br />

Midway 26011 .0300<br />

Park City East 26013 .0300<br />

Page 7 of 9


62148<br />

<strong>TC</strong>-<strong>62M</strong> <strong>Schedule</strong> <strong>JG</strong><br />

1. Location of 2. 3. Net <strong>Tax</strong>able Sales & Purchases 4. 5. Sales and Use <strong>Tax</strong><br />

Transaction Cnty/ (not including sales of prepared food) Comb. (col. 3 x col. 4)<br />

City <strong>Tax</strong> Rate<br />

Code<br />

Wallsburg 26014 .0300<br />

Hideout 26020 .0300<br />

Washington County 27000 .0300<br />

Apple Valley 27002 .0300<br />

Enterprise 27005 .0300<br />

Hurricane 27008 .0300<br />

Ivins 27010 .0300<br />

La Verkin 27011 .0300<br />

Leeds 27012 .0300<br />

New Harmony 27015 .0300<br />

Rockville 27019 .0300<br />

Saint George 27020 .0300<br />

Santa Clara 27021 .0300<br />

Springdale 27023 .0300<br />

Toquerville 27024 .0300<br />

Virgin 27026 .0300<br />

Washington City 27027 .0300<br />

Hildale 27035 .0300<br />

Wayne County 28000 .0300<br />

Bicknell 28001 .0300<br />

Hanksville 28005 .0300<br />

Loa 28007 .0300<br />

Lyman 28008 .0300<br />

Torrey 28010 .0300<br />

Weber County 29000 .0300<br />

Farr West 29012 .0300<br />

Harrisville 29016 .0300<br />

Hooper 29018 .0300<br />

Huntsville 29019 .0300<br />

Marriott-Slaterville 29022 .0300<br />

North Ogden 29026 .0300<br />

Ogden 29027 .0300<br />

Plain City 29030 .0300<br />

Pleasant View 29031 .0300<br />

Riverdale 29036 .0300<br />

Roy 29037 .0300<br />

Page 8 of 9


62149<br />

SCHEDULE <strong>JG</strong> TOTALS:<br />

<strong>TC</strong>-<strong>62M</strong> <strong>Schedule</strong> <strong>JG</strong><br />

1. Location of 2. 3. Net <strong>Tax</strong>able Sales & Purchases 4. 5. Sales and Use <strong>Tax</strong><br />

Transaction Cnty/ (not including sales of prepared food) Comb. (col. 3 x col. 4)<br />

City <strong>Tax</strong> Rate<br />

Code<br />

South Ogden 29040 .0300<br />

Uintah 29043 .0300<br />

Washington Terrace 29049 .0300<br />

West Haven 29051 .0300<br />

Falcon Hill Riverdale 29300 .0300<br />

Falcon Hill Roy 29301 .0300<br />

(Enter tax on form <strong>TC</strong>-<strong>62M</strong>, line 8b)<br />

Page 9 of 9


62000<br />

Instructions for <strong>TC</strong>-<strong>62M</strong> <strong>Schedule</strong> <strong>JG</strong><br />

General Instructions<br />

Use this schedule to report combined state and local sales and<br />

use taxes on sales of grocery food by the following businesses:<br />

Sellers of grocery food that is shipped from outside <strong>Utah</strong> to a<br />

<strong>Utah</strong> customer(s)<br />

Sellers that have grocery food delivered from outside <strong>Utah</strong> to<br />

a location(s) in <strong>Utah</strong> other than a fixed place of business<br />

Multi-level marketing companies that sell grocery food<br />

Note: See the General Sourcing Table in Pub 25. Get pubs online<br />

at tax.utah.<strong>gov</strong>/forms.<br />

Attach the original of this schedule to your return. Make a copy for<br />

your records.<br />

DO NOT use <strong>Schedule</strong> <strong>JG</strong> to report:<br />

1. sales of grocery food made from a fixed place of business in<br />

<strong>Utah</strong>;<br />

2. taxable purchases of tangible personal property for your own<br />

storage, use or consumption at a fixed business location;<br />

3. sales from vending machines; or<br />

4. sales from mobile inventory.<br />

Report these transactions on <strong>Schedule</strong> AG and <strong>TC</strong>-<strong>62M</strong>, line 4.<br />

Column Instructions<br />

<strong>TC</strong>-62<strong>JG</strong>_i<br />

Column 1 This is preprinted and requires no further entries by<br />

you.<br />

Column 2 This is preprinted and requires no further entries by<br />

you.<br />

Column 3 Enter the net amount of grocery food subject to sales<br />

and use tax for each location shown in column 1. The<br />

sales reported for each location must be included in<br />

the amount on <strong>TC</strong>-<strong>62M</strong>, line 7 (i.e., total sales minus<br />

exempt sales, plus tax-free purchases, plus or minus<br />

adjustments).<br />

Add the amounts in column 3 and enter the total at the<br />

bottom of the last page. Make sure this amount is<br />

included in the net taxable sales on form <strong>TC</strong>-<strong>62M</strong>, line 7.<br />

Column 4 This is preprinted and requires no further entries by<br />

you.<br />

Column 5 Enter the state and local sales and use taxes.<br />

Calculate the tax by multiplying the amount in column<br />

3 by the preprinted tax rate in column 4.<br />

Add the amounts in column 5 and enter the total at<br />

the bottom of the last page. Include this total in the<br />

amount on form <strong>TC</strong>-<strong>62M</strong>, line 8b.

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