TC-51: Nexus Questionnaire (2025)
Utah · Utah Tax Commission · Used for tax years 2025
Utah Form TC-51, Nexus Questionnaire, collects information about a business's activities and connections in Utah. It asks about sales, property, employees and representatives, prior Utah corporation tax filings, and voluntary seller status under the Streamlined Sales Tax Agreemen
What you'll need
Gather the information and attachments the questionnaire asks for:
- Company details: Exact business name, federal ID number, principal office address, business type, and contact information.
- Utah business history: When Utah business activity or Utah-source income began, when activity ended if applicable, and a description of the business and its products or services.
- Prior Utah returns: If the company has filed Utah Corporation Franchise/Income Tax Returns, the dates of the first and last returns filed and the business name used on the last return.
- Sales information: Utah sales, number of Utah customer transactions, and total sales to all customers for each of the last three years.
- Utah activity details: Information about business locations, property, leases, employees, representatives, and their activities. Include separate sheets where requested.
- Employee and representative information: Names, addresses, territories covered, and whether each person is an employee or independent contractor. If the company has a standard form or written agreement with these workers, enclose a sample copy.
- Customer information: The company's three major Utah customers.
- Signature details: The form provides fields for officer and preparer names, signatures, dates, mailing addresses, and phone numbers, plus the officer's title.
Common mistakes
- Leaving Yes/No questions unanswered: The form directs you to answer the nexus questions Yes or No.
- Omitting requested explanations: Put additional information on a separate sheet and reference the question number.
- Forgetting the sample agreement: Question 15 says to enclose a sample copy if the company has a standard form or written agreement with employees, sales representatives, commissioned agents, or independent contractors.
- Checking voluntary seller status without reviewing every condition: The form says all listed conditions must have been met for at least 12 months before registering with Utah.
- Providing incomplete information: The signature declaration states, under penalties of perjury, that the information is true, correct, and complete to the best of the signer's knowledge and belief.
Questions people ask
What sales figures does the questionnaire request?
It asks for Utah sales, the number of Utah customer transactions, and total sales to all customers for each of the last three years.
What does the $100,000 question ask?
Question 1 asks whether, in either the previous or current calendar year, the company sold tangible personal property, electronically transferred products, or services for storage, use, or consumption in Utah that generated revenues of more than $100,000.
Does the questionnaire cover independent contractors?
Yes. It asks about independent contractors and other representatives residing, selling, soliciting, or performing services in Utah. It also asks about their activities and agreements with the company.
What if I need more space for an answer?
For nexus answers requiring additional information, use a separate sheet and reference the question number. The form also allows additional sheets for the business description and the employee or representative list.