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