The Utah dealer report of sale: TC-928, due the 10th

What the TC-928 is, in statute and in practice

Utah Code §41-3-301(2) requires a dealer to give the Division a notice of sale. In practice that notice is form TC-928, Monthly Report of Sale — one form, one month, every qualifying sale listed as a row.

Which sales qualify: every sale to another dealer, every retail sale where you issued no temporary permit, and every nonresident sale. If you issued a temporary permit, you are already submitting the whole title package to the DMV within 45 days — see Utah dealer temporary permits for that fork.

People search for this form under a dozen names — dealer report of sale, dealer transmittal form, monthly report of sale. In Utah there is one form and one number: TC-928.

What goes on each line

The per-vehicle fields are exactly the contents §41-3-301(2)(a)(ii) asks for:

• Year, make, model and VIN
• Odometer reading
• Buyer's name and full address
• Date of sale
• On a wholesale row, the buying dealer's dealer number
• The consignor, if the car was on consignment

Nothing exotic — but every one of those fields has bounced a report. The wholesale rows are the ones that get returned most often; details in dealer-to-dealer wholesale in Utah.

The deadline, and the months you sold nothing

Due the 10th after month-end. Sell a car on September 2 and it belongs on the September report, filed by October 10. MVED publishes the 10th as the deadline; the statute's 45 days is the outer bound, so run your calendar on the 10th and you are never in the gap.

File in a zero month. A month with no sales still gets a report — write NONE. Dealers who quietly skip empty months discover the cost at renewal, because the monthly report is also what tells MVED how many dealer plates you may renew.

Paper or MVP — the two filing channels

You can mail the paper form to MVED (Motor Vehicle Enforcement Division, 210 N 1950 W, Salt Lake City, UT 84134), or you can e-file it inside your dealer account on the MVP portal. MVED's own newsletter puts it plainly: instead of filing the paper form, you can report your monthly reports of sale through your account on the MVP portal at mvp.tax.utah.gov.

Two channel traps worth knowing. First, the "report your vehicle as sold" flow that consumers use on MVP is the private-party seller protection filing — not the dealer channel. Your TC-928 lives inside your MVP business account. Second, MVED has said MVP owner logins created before January 2025 get deactivated in September 2026, so if your login is old, confirm it still works before a deadline depends on it.

The copy your buyer gets at the time of sale

§41-3-301(2)(b) is the half that dealers miss: a duplicate copy of the notice goes to the purchaser at the time of sale, unless the buyer is a dealer or dismantler. Filing the TC-928 with the Division three weeks later does not discharge it — the buyer's copy is a delivery-day document.

You do not need a separate invented "notice of sale" handout. The signed Utah bill of sale (TC-843) already carries every item §41-3-301(2)(a)(ii) lists: date of sale, both names and addresses, the vehicle description, and the odometer, with the buyer's signature on it. Hand the buyer a signed copy at closing, keep one in the jacket, and the Division filing remains a separate, later obligation that you still owe.

What the bill of sale does not do is show that you collected sales tax. That is the sales receipt — price, tax, total, amount paid, balance due $0.00 — and it is the only paper your buyer can hand a clerk who asks. There is no state-issued consumer tax-proof form; see the Utah dealer sales tax guide.

How MVED rejects a monthly report

The recurring rejects are mechanical, which means they are all preventable:

• Missing buyer dealer number on a dealer-to-dealer row
• Missing odometer — required on 2011-and-newer vehicles
• No grand total on page 1
• Watercraft included on a motor-vehicle report
• Two months crammed onto one report

Check those five before you send, and the report goes through the first time.

Where the report sits in the after-sale chain

The monthly report is one of four things a closed sale owes: the title track (permit or no permit), the TC-928 to the Division, the buyer's copy at delivery, and the sales tax you collected and remit on your own return. Each has its own deadline and its own audience, and MVED lot inspections cross-check them against each other.

The paper that proves you did all four lives in one folder per car — the deal jacket checklist is that list. If you want the deadlines to chase you instead of the other way around, DealerPronto's Today list ranks them by what is overdue.

Questions dealers actually ask

Do I have to file a TC-928 in a month where I sold nothing?

Yes. File the report and write NONE. Skipping empty months is one of the more common new-dealer mistakes, and the monthly report also determines how many dealer plates you can renew.

Is the "dealer transmittal form" the same thing?

In Utah, the form you owe is the TC-928 Monthly Report of Sale, and it is what §41-3-301(2) means by the notice of sale. If someone hands you a different form name, check the TC number before you fill anything in.

What if I issued a temporary permit — do I still file?

The monthly report is owed on dealer sales, nonresident sales, and retail sales with no temporary permit. If you issued a permit, your obligation is the 45-day title submission to the DMV instead. The fork is explained in Utah dealer temporary permits.