This Tax Bulletin is a reminder that Utah truckers who meet the following conditions may opt to file special fuel tax returns on an annual basis instead of a quarterly basis.
Truckers currently pay special fuel tax to the user-dealer when they purchase special fuel.
As a result, truckers who travel solely within Utah either owe no additional special fuel tax or are due a refund on amounts paid. A refund would be due for off-highway miles reported. This is because off-highway miles are subject to the sales tax, which is levied at a lower rate than the special fuel tax already paid. Truckers who wish to file for a refund on a more frequent basis may continue to file quarterly returns. Choice of a filing period, however, is irrevocable for a period of one year unless the filing is annual and the conditions required for an annual filing no longer exist.