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Last Updated on February 11, 2013

What Are Private Letter Rulings?

A Private Letter Ruling is an informational statement of the Commission's interpretation of statute or administrative rules and their application to a particular set of facts or circumstances. A Private Letter Ruling typically addresses unusual or complex questions pertaining to a particular taxpayer. Routine tax questions are generally addressed by the correspondence group of the Taxpayer Services Division.

The Commission will not issue a Private Letter Ruling to a taxpayer who has the issue pending before the Tax Commission on appeal. The weight given a Private Letter Ruling in a subsequent appeal by the same taxpayer depends upon the degree to which the underlying facts were adequately described to allow thorough consideration of the issues and interests involved.

To protect the privacy of the taxpayer, confidential information is removed from the private letter rulings prior to publication.

Searchable Database of Private Letter Rulings

Due to the number of rulings available, we can't offer a full listing. Instead, we've provided this database that includes rulings dating back to 1989. Hint: put your search phrase in "quotes" to search for an exact phrase.

Recent Private Letter Rulings

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PLR Number	Response Date	Subject Matter
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10-011	02/24/2012	Sales Tax Treatment of Web-Based Remote Access Services
11-004	01/24/2012	Applicability of Utah Admin. Code R865-9I-44 to a Nonresident Professional Athlete for the Situation Presented
11-006	01/12/2012	Sales Tax Treatment of Sales of Online Services that Assist Human Resource Departments in the Job Application and Hiring Process
11-002	12/21/2011	Sales Tax on Scaffolding Rentals and Related Charges
09-002 Supp	11/17/2011	Sales and use tax pertaining to Public Relations, Advertising/Marketing Firms, Media Buying, PowerPoint Presentations, Creative Design/Graphic Artists and Web Site Design/Programming
11-003	11/15/2011	For Sales Tax Purposes, the Applicability of the Farming Operations Exemption Found in § 59-12-104(18) to Pipe Purchased by a Mutual Nonprofit Irrigation Company
11-001	09/09/2011	Sales Tax Treatment on Digital Certificate and Authentication/Resolution Services
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