Commission Decisions

What are Redacted Decisions?

Reading Commission decisions can increase taxpayers' and practitioners' understanding and application of tax law when preparing for a hearing before the Commission. Confidential information is redacted from decisions in accordance with confidentiality laws. If you are able to identify a person, entity or subject property when reading a redacted commission decision, please notify the Tax Commission immediately at This email address is being protected from spambots. You need JavaScript enabled to view it..

Some commission decisions involve new law or case law, new issues or general guidance from the Commission. These decisions have been issued over several years. These decisions are categorized as "Guiding Decisions". Recently issued commission decisions can be viewed below.


If you need an accommodation to view or access items on this page, please contact (801) 297-3902 or This email address is being protected from spambots. You need JavaScript enabled to view it.. Additionally, if you need an accommodation under the Americans with Disabilities Act, you may email This email address is being protected from spambots. You need JavaScript enabled to view it., or call 801-297-3811, or call our Telecommunication Device for the Deaf (TDD) at 801-297-2020. Please allow three working days for a response.

Searchable Database of Redacted Decisions

This search field is more flexible and allows you to search the content of the decisions, but it may not show the most recent additions. Use the smaller search field below if you're searching for a very recently added decision. This page gives search help and hints.

Recently Issued Decisions

With this search engine, you can only search by decision number or tax type, but it's faster and shows the most recently added decisions. Click the clear filters icon to start over. Click on column headings to sort.

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11-1287 Mar 7, 2013 Property 2010 Salt Lake
12-1817 Mar 5, 2013 Income tax 2009 n/a
11-2158 Feb 27, 2013 Locally Assessed Commercial Property 2010 Salt Lake
12-618 Feb 27, 2013 Property 2011 Rural
12-1969 Feb 27, 2013 Penalty and Interest 2010 n/a
12-2277 Feb 21, 2013 Income 2009 n/a
12-1980 Feb 21, 2013 Penalty and Interest 2011 n/a
11-2700 Feb 20, 2013 Property 2005–2011 Salt Lake
11-3185 Feb 20, 2013 Income 2005 n/a
12-703 Feb 8, 2013 Property 2011 Salt Lake
11-2494 Feb 8, 2013 Income 2005 n/a
12-1882 Feb 8, 2013 Penalty, Transient room tax 2011 n/a
12-1909 Feb 8, 2013 Penalty and Interest 2008, 2011 n/a
12-2888 Jan 11, 2013 Salesperson License 2012 n/a
12-2892 Jan 10, 2013 Salesperson License 2012 n/a
10-2029 Dec 19, 2012 Locally Assessed Property 2009 n/a
10-0786 Dec 19, 2012 Property 2009 Rural
11-2144 Dec 11, 2012 Locally Assessed Commercial Property 2010 Salt Lake
12-1205 Dec 7, 2012 Income 2007 n/a
12-1982 Dec 6, 2012 Salesperson License 2011, 2012 n/a
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