Follow the line-by-line instructions in this book to complete Utah form TC-40, with the following exceptions: Box 1 Filing Status – Enter a "9. Future law or rule changes may change this publication.For complete Utah sales tax law, see Utah. The Utah Contractor Education reference book for the Utah Business and Law examination. Discover our comprehensive Utah 2023 sales tax guide, filled with expert tips and insights to help your small business stay compliant and thriving. Find the current TC-61 forms and instructions on pages 15–21. CFMA's Construction Financial Professional's Guide to State Tax Laws provides construction financial professionals with added value and technical knowledge. Sales Tax Exemption. Authors: Utah Code Annotated. Utah Code §59-12-402 allows cities to impose an additional resort communities tax of up to .