How Do I Start A Business?
A. Establish your business structure. Sole proprietorships and general partnerships need only register the DBA, as identified under #3 below. All other business structures, including limited partnerships, limited liability companies and corporations of any kind establish their business structures by filing required paperwork with the Division of Corporations and Commercial Code. Business structures originating outside Utah must register their structure in Utah, as well.
If you need both State and Federal numbers, the fastest method is to go in person to the State Tax Commission office in Salt Lake City. If only State numbers are needed, they can be obtained at any State Tax Commission location and at the Department of Commerce. The basic forms (TC-69, DBA and SS-4) are available in our office or you can call the offices directly to have the forms mailed to you within a few days. If you submit the completed forms by mail, the turnaround time is 6-8 weeks, so you are encouraged to take them in, or fax them.
To file the SS-4 only (IRS): Phone: 1-800-829-1040 Mail: Entity Control Mail Stop 6271 PO Box 9941 Ogden, UT 84201 Fax: (801) 620-7115
To file TC-69 and other forms: Utah State Tax Commission Phone: 1-800-662-4335 2447 Lincoln Avenue in Ogden (in the DMV Building), or 210 North 1950 West in SLC www.tax.ex.state.ut.us
Re: DBA/business structure: Department of Commerce Phone: (801) 530-4849 Toll Free: 1-877-526-3994 160 East 300 South, SLC (in the Heber Wells Building) www.commerce.state.ut.us
B. Obtain your Federal Employer Identification Number (FEIN or EIN). Businesses must have a Federal Identification Number unless owned by a sole proprietor with no employees. The SS-4 form is necessary to acquire this number. You will need to apply for and receive the FEIN before submitting the TC-69 to the State. Your FEIN should be on your business license application unless you are a sole proprietor with no employees.
C. Register your business. A sole proprietor using only his or her complete legal personal name is exempt from State registration. Each business name or DBA("Doing Business As") of a sole proprietor or general partnership must be registered. The name of any corporation, limited partnership or limited liability company is registered with the filing of the business structure documentation. If a name is used other than the one filed, each other business name must be registered as a DBA of the established entity. For assistance or to verify that the name is available for your use, call the Utah Division of Corporations and Commercial Code at (801) 530-4849. Use the TC-69 form or the Business Name Registration/DBA Application form.
D. Acquire State Tax Commission numbers. Businesses must obtain a Sales & Use Tax number to collect and remit to the State taxes on the rental or retail sale of items, taxable services and various out-of-state purchases. Businesses which have employees and certain business structures must obtain a State Withholding number. Use the TC-69 form to acquire those numbers. Contact the Utah State Tax Commission at 1-800-662-4335 for assistance. If required for your business operation, these numbers must be on the business license application when submitted.
E. If your business incorporates the manufacturing, preparation and sale of food items, or is identified as an eating place such as a restaurant, you will need to contact the appropriate divisions of the Health Department and complete their requirements. A sign off from the Health Department will be required on the business license application, if applicable to your business. |