Yes, Governor Herbert has issued an Executive Order suspending some post-retirement reemployment restrictions for URS retirees to help provide critical government functions during the COVID-19 state of emergency. This will allow some retirees to be temporarily re-employed in positions performing these functions while continuing to receive their monthly pension benefits.
Government functions that are deemed critical include emergency services, first responders, healthcare, public health facilities, and others.
URS Resolution #2020-02 provides rules and restrictions regarding the Executive Order.
Go to the URS Employers page for policies and procedures for the re-employment of retirees under Board Resolution #2020-02.
Board Resolution #2020-02 will remain in place for as long as the Executive Order is in effect, which will be during the declared COVID-19 state of emergency.
The U.S. Treasury Department and the Internal Revenue Service are providing special tax filing and payment relief to individuals and businesses in response to the COVID-19 outbreak. The filing deadline for tax returns has been extended from April 15 to July 15, 2020.
By Utah statute, individuals have the same deadline to file and pay their 2019 taxes as the IRS, which is July 15, 2020. Additionally, interest and penalties are waived for late-filed 2019 tax returns and payments of corporations and pass-through entities such as LLCs. To receive this adjustment, these returns and payments must be filed no later than July 15, 2020. The deadline for submitting sales taxes has not changed, as this may first require legislative action.
State and federal income tax refunds are being fulfilled quickly. Taxpayers who are able to file and pay their taxes are encouraged to do so.
No, the state is not currently considering a plan to financially assist rural residents with their utility bills. However, the federal government is addressing direct consumer aid in its economic relief plan for individuals and businesses through the CARES Act. CLICK HERE to learn more about what is included in the federal stimulus package.
No, the deadline is statutory. A change would require legislative action, and it is not currently an item of discussion.
For more information, see Utah Code Ann. § 10-6-111 .
The Utah State Tax Commission understands that many restaurants are changing their sales models during this time of social distancing. Below is guidance on how restaurants should tax sales of prepared and nonprepared food items.
In Utah, sales of prepared food for immediate consumption are subject to the full sales tax rate in the jurisdiction where the sale occurs. Sales of grocery food (unprepared food and food ingredients) are subject to a lower 3 percent rate throughout Utah.
Restaurants that sell grocery food in addition to prepared food may collect the lower 3 percent tax on their grocery food sales, but ONLY IF those items are listed separately on the receipt or invoice. Report and pay sales tax on form TC-62M or TC-62S, Sales and Use Tax Return.
Restaurants must also collect a 1 percent restaurant tax on all food sales in counties that impose it (Piute County is the only Utah county that does not impose the tax). The restaurant tax applies to all food sales, both prepared food and grocery food. Report and pay this tax on form TC-62F, Restaurant Tax Return.
See Utah Code §§59-12-602(5) and 59-12-603(1)(a)(ii), Pub 55 (Sales Tax Information for Restaurants) and Pub 25 (Sales and Use Tax General Information).
The Utah Office of State Treasurer, Utah League of Cities and Towns, Utah Association of Counties, the Governor's Office, and legislative leadership are working on opening a bill file and amending the code such that the governing body of a local government can authorize temporary waivers of the requirement.
The COVID-19 Joint Fiscal Information Team provides coordinated interagency information pertaining to state and local government fiscal operations during the COVID-19 pandemic. CLICK HERE to ask questions about state or local government fiscal operations during the pandemic.