This credit is for sales and use tax paid on hand tools purchased and used or consumed primarily and directly in a farming operation in Utah. The credit only applies if the purchase price of a tool is more than $250.
There is no form for this credit. Keep all related documents with your records to provide the Tax Commission upon request.
This website is provided for general guidance only. It does not contain all tax laws or rules.
For security reasons, TAP and other e-services are not available in most countries outside the United States.
Please contact us at 801-297-2200 or taxmaster@utah.gov for more information.
Background image: Silver Lake, Big Cottonwood Canyon, by Colton Matheson