Form TC-51 "Nexus Questionnaire" - Utah

What Is Form TC-51?

This is a legal form that was released by the Utah State Tax Commission - a government authority operating within Utah. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on November 1, 2018;
  • The latest edition provided by the Utah State Tax Commission;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form TC-51 by clicking the link below or browse more documents and templates provided by the Utah State Tax Commission.

ADVERTISEMENT
ADVERTISEMENT

Download Form TC-51 "Nexus Questionnaire" - Utah

168 times
Rate (4.5 / 5) 10 votes
Print Form
Utah State Tax Commission
Clear form
TC-51
210 N 1950 W • SLC, UT 84134 • tax.utah.gov
Rev. 11/18
Nexus Questionnaire
Company Information
Exact business name
Federal ID number
Street address of principal office
Contact person
City
State
Zip code
Contact phone number
Type of business
Corporation
Sole Proprietor
L.L.C.
Partnership
Other:
First date that business in Utah began, or that
If no longer doing business within Utah,
income was derived from sources within Utah:
indicate date business activity ceased:
Nature of business and description of property and/or services sold. Attach additional sheets if necessary.
Who are the company's customers? (check all that apply)
Resellers
Final consumers
Do you now or have you ever filed Utah Corporation Franchise/Income Tax Returns? If yes, complete (a), (b) and (c) below.
Yes
No
(a) Date first return filed:_____________________________
(b) Date last return filed:_____________________________
(c) Business name under which last return was filed:
What was the company's total sales to customers in Utah and the total sales to all customers during the last three (3) years?
Year
Utah Sales
Total Sales
_______________
$__________________
$__________________
_______________
$__________________
$__________________
_______________
$__________________
$__________________
Nexus Questions
Answer "Yes" or "No" to the following questions. For answers that require additional information, include that information on a separate sheet, and
reference the question number.
1.
In either the previous or the current calendar year, did the company sell tangible personal property, products transferred ............
Yes
No
electronically or services for storage, use or consumption in Utah that generated revenues of more than $100,000; or did
the company make 200 or more separate transactions in Utah during that period?
2.
Does the company have an office, agency, warehouse or other place of business in Utah? If YES, list company name, ................
Yes
No
location and nature of activities on a separate sheet.
3.
Does the company regularly solicit orders in Utah, whether or not those orders are accepted in Utah? ..........................................
Yes
No
4.
Does the company hold title to tangible personal or real property located in Utah, i.e., merchandise inventory, motor vehicles,.....
Yes
No
office or industrial equipment, etc.? If YES, list owner, location and description of such property on a separate sheet.
5.
Does the company rent or lease to others or has it at any time in the last three (3) years rented/leased property to others ...........
Yes
No
who then use the property in Utah? If YES, list lessee's name, location and description of property on a separate sheet.
6.
Does the company rent or lease from others or has it at any time leased or rented from others any tangible personal property ....
Yes
No
located and/or used in Utah, i.e., warehouse space, motor vehicles, office space, housing space or industrial equipment, etc.?
7.
Does the company have a Utah telephone number or use a Utah answering service? ....................................................................
Yes
No
8.
Does the company have or has it at any time maintained or consigned stocks or goods in Utah (i.e. distribution............................
Yes
No
warehouse)?
9.
Does the company deliver to a Utah location by using company owned or leased vehicles? ...........................................................
Yes
No
10. Are contracts or similar agreements executed in Utah? ....................................................................................................................
Yes
No
Print Form
Utah State Tax Commission
Clear form
TC-51
210 N 1950 W • SLC, UT 84134 • tax.utah.gov
Rev. 11/18
Nexus Questionnaire
Company Information
Exact business name
Federal ID number
Street address of principal office
Contact person
City
State
Zip code
Contact phone number
Type of business
Corporation
Sole Proprietor
L.L.C.
Partnership
Other:
First date that business in Utah began, or that
If no longer doing business within Utah,
income was derived from sources within Utah:
indicate date business activity ceased:
Nature of business and description of property and/or services sold. Attach additional sheets if necessary.
Who are the company's customers? (check all that apply)
Resellers
Final consumers
Do you now or have you ever filed Utah Corporation Franchise/Income Tax Returns? If yes, complete (a), (b) and (c) below.
Yes
No
(a) Date first return filed:_____________________________
(b) Date last return filed:_____________________________
(c) Business name under which last return was filed:
What was the company's total sales to customers in Utah and the total sales to all customers during the last three (3) years?
Year
Utah Sales
Total Sales
_______________
$__________________
$__________________
_______________
$__________________
$__________________
_______________
$__________________
$__________________
Nexus Questions
Answer "Yes" or "No" to the following questions. For answers that require additional information, include that information on a separate sheet, and
reference the question number.
1.
In either the previous or the current calendar year, did the company sell tangible personal property, products transferred ............
Yes
No
electronically or services for storage, use or consumption in Utah that generated revenues of more than $100,000; or did
the company make 200 or more separate transactions in Utah during that period?
2.
Does the company have an office, agency, warehouse or other place of business in Utah? If YES, list company name, ................
Yes
No
location and nature of activities on a separate sheet.
3.
Does the company regularly solicit orders in Utah, whether or not those orders are accepted in Utah? ..........................................
Yes
No
4.
Does the company hold title to tangible personal or real property located in Utah, i.e., merchandise inventory, motor vehicles,.....
Yes
No
office or industrial equipment, etc.? If YES, list owner, location and description of such property on a separate sheet.
5.
Does the company rent or lease to others or has it at any time in the last three (3) years rented/leased property to others ...........
Yes
No
who then use the property in Utah? If YES, list lessee's name, location and description of property on a separate sheet.
6.
Does the company rent or lease from others or has it at any time leased or rented from others any tangible personal property ....
Yes
No
located and/or used in Utah, i.e., warehouse space, motor vehicles, office space, housing space or industrial equipment, etc.?
7.
Does the company have a Utah telephone number or use a Utah answering service? ....................................................................
Yes
No
8.
Does the company have or has it at any time maintained or consigned stocks or goods in Utah (i.e. distribution............................
Yes
No
warehouse)?
9.
Does the company deliver to a Utah location by using company owned or leased vehicles? ...........................................................
Yes
No
10. Are contracts or similar agreements executed in Utah? ....................................................................................................................
Yes
No
11. Does the company engage in any activity in connection with the leasing or servicing of property located in Utah? ........................
Yes
No
12. Does the company have or has it ever had a security interest in any real or personal property sold or located in Utah? ................
Yes
No
13. Does the company have any employees, commissioned agents, independent contractors or other representatives.......................
Yes
No
residing, selling, soliciting or performing services in Utah? If YES, list on a separate sheet the year(s) in which your
employees or other representatives began performance of these activities in Utah.
Employee and Contract Agent Information
The following questions pertain to the type of activities performed by the employees or independent contract agent(s) within Utah.
14. Does the company have any employees, sales representatives, commission agents or independent contractors
that carry out or that are responsible for any of the following activities in Utah?
a.
Making repairs or providing maintenance .................................................................................................................................
Yes
No
b.
Collecting current or delinquent accounts .................................................................................................................................
Yes
No
c.
Investigating credit worthiness ..................................................................................................................................................
Yes
No
d.
Installing or supervision of installation.......................................................................................................................................
Yes
No
e.
Conducting training courses, seminars or lectures ...................................................................................................................
Yes
No
f.
Providing any kind of technical assistance or service when a purpose of that assistance or service is something..................
Yes
No
other than the facilitation or solicitation of orders
g.
Handling customer complaints ..................................................................................................................................................
Yes
No
h.
Approving or accepting orders ..................................................................................................................................................
Yes
No
i.
Repossessing property .............................................................................................................................................................
Yes
No
j.
Securing deposits on sales .......................................................................................................................................................
Yes
No
k.
Picking up or replacing damaged or returned property.............................................................................................................
Yes
No
l.
Hiring, training or supervising personnel, other than personnel involved only in solicitation.....................................................
Yes
No
m.
Using agency stock checks or any other instrument by which sales are made within Utah by sales personnel .......................
Yes
No
n.
Maintaining sample or display room in excess of two weeks (14 days) during the year ...........................................................
Yes
No
o.
Carrying samples for sale, exchange or distribution in any manner for consideration or other value .......................................
Yes
No
p.
Owning, leasing, maintaining or otherwise using any of the following facilities or property in state of Utah
1.
Repair shop.......................................................................................................................................................................
Yes
No
2.
Parts department...............................................................................................................................................................
Yes
No
3.
Any kind of office other than an in-home office .................................................................................................................
Yes
No
4.
Warehouse ........................................................................................................................................................................
Yes
No
5.
Meeting place for directors, officers or employees ............................................................................................................
Yes
No
6.
Stock of goods...................................................................................................................................................................
Yes
No
7.
Telephone answering service ............................................................................................................................................
Yes
No
8.
Mobile stores, i.e., trucks with driver salesmen .................................................................................................................
Yes
No
9.
Real property or fixtures of any kind .................................................................................................................................
Yes
No
q.
Consigning tangible personal property to any person, including an independent contractor............................................
Yes
No
r.
Maintaining, by either an in-state or an out-of-state resident employee, an office or place of business of any.................
Yes
No
kind other than an in-home office
s.
Entering into franchising or licensing agreements.....................................................................................................................
Yes
No
15. Does the company have a standard form or written agreement with employees, sales representatives, commissioned .................
Yes
No
agents or independent contractors? If YES, enclose a sample copy.
16. Are commissioned agents/independent contractors forbidden (by contractual agreement or otherwise) from selling or..................
Yes
No
promoting your competitors' products?
17. List names and addresses of employees or representatives, the territory they cover, and designate whether they are employees or independent
contractors. Use additional sheets if necessary.
18. Do any of the sales agents in Utah represent your corporation only?...............................................................................................
Yes
No
Other Information
19. List the company's three (3) major Utah customers:
20. Are there other types of activities in Utah? Please explain:
SST Voluntary Seller
You are a voluntary seller in Utah under the Streamlined Sales Tax Agreement (see Article IV of SSUTA) if you have met ALL of the following conditions
for at least 12 MONTHS PRIOR to registering with Utah:
1. You have had no fixed place of business in Utah for more than 30 days.
2. Less than $50,000 of your property* in located in Utah.
3. Less than $50,000 of your payroll occurs in Utah.
4. Less than 25 percent of your total property* or total payroll*are in Utah.
5. You do not collect sales or use tax in Utah as a condition for you or an affiliate to qualify as a supplier of goods or services to Utah.
6. You are not required to register and collect sales or use tax in Utah as a statutory requirement for yourself or an affiliate to be able to sell, ship
or deliver a particular type of product into Utah.
*As defined in the contract between Streamlined Sales Tax Governing Board, Inc and the contractor.
21. Based on the criteria above, are you a voluntary Streamlined Sales Tax seller? ..............................................................................
Yes
No
Signatures
Under penalties of perjury, I declare that the information furnished in this questionnaire is, to the best of my knowledge and belief, true, correct and
complete. If prepared by a person other than an officer of this corporation, this declaration is based on all information of which you have knowledge.
Name of officer
Title of officer
Signature of officer
Date
Remember to sign and date this form after printing questionnaire.
Officer's mailing address
City
State
Zip code
Officer's phone number
Name of preparer
Signature of preparer
Date
Remember to sign and date this form after printing questionnaire.
Preparer's mailing address
City
State
Zip code
Preparer's phone number
Page of 3