Office of the Commission

Office of the Commission

About the Commission Office

The Utah State Tax Commission, created in 1931, consists of four members, not more than two of whom may belong to the same political party. The Governor, with consent of the Senate, appoints members to four-year terms. Utah law requires Commissioners represent composite skills in accounting, law, auditing, property assessment, management, and finance. The Tax Commissioners, in consultation with the Governor and consent of the state Senate, appoint an executive director to oversee the agency’s day-to-day operations.

Tax Commissioners conduct quasi-judicial hearings on state tax matters. Taxpayers who disagree with tax decisions made by Commission employees and/or county boards of equalization may appeal to the Commission. The Commission has final review authority of the appeals process, but taxpayers may appeal the decision to the district or state Supreme Court.

Over the years, Utah law has given the Commission numerous specific powers and duties to carry out the broad powers outlined in the Constitution. These include the authority to do the following:

  • Require information from State and local officials
  • Subpoena witnesses to testify and produce records and documents
  • Supervise and direct the work of local tax officials
  • Direct proceedings, actions, and prosecutions to enforce state tax laws
  • Prescribe forms relating to the assessment and collection of state and local taxes, and
  • Extend or reconvene sessions of county boards of equalization.

The Tax Commissioners primarily hear appeals on 37 different tax types. With the assistance of administrative law judges and the appeals support staff, the Tax Commissioners hold hearings and issue orders or final rulings on the various appeals before them. In Fiscal Year 2017-2018, the Tax Commissioners received 2,133 appeals; a 3.85 % increase over FY 2016-2017 (2,054 appeals). Click here for a breakdown of the type of cases for fiscal year 2017-2018. To provide general guidance for taxpayers, the Tax Commissioners redact confidential information from orders involving statutory interpretation, substantive case law and new or complex issues and then post them on the Tax Commission website. In addition to hearing tax appeals, the Tax Commissioners promulgate administrative rules which help clarify tax law administration.

By statute, the Tax Commissioners also manage several other functions. The Economic and Statistical Unit provides tax related data and analysis and produces economic reports. The Internal Audit Unit provides consistent review of agency functions. The Public Information Officer coordinates communication with media and other external organizations. In addition to their primary responsibilities, the Tax Commissioners function in official capacities such as serving on the Governor’s Cabinet and chairing the Farmland Assessment Advisory Committee. The Commission is active in the efforts of the Governor and the Legislature in reviving Utah’s tax structure and tax reform. Other commitments include coordination with local governments and organizations as well as participating in national organizations.

About the Tax Commissioners

commission jvalentine

Commission Chair

John L. Valentine

Appointed and confirmed in September 2014. Graduated from Brigham Young University in accounting and economics. Obtained a Juris Doctorate degree from J. Reuben Clark Law School. A tax attorney with Howard, Lewis & Petersen, in Provo, Utah, and an adjunct Professor of Law in real property and tax at BYU Law School. Former member of the Utah House of Representatives and Utah Senate. Served as President of the Utah Senate. He served two terms as the Chairman of the Multi-State Tax Commission and is the immediate Past President of the Federation of Tax Administrators.


Commissioner Cragun


Michael Cragun

Appointed by Governor Herbert and confirmed by the Utah State Senate in 2009. Served as Lt. Governor Herbert’s deputy chief of staff. Served as a Davis County Commissioner. Obtained a bachelor’s degree from BYU and a Juris Doctorate degree from Lewis and Clark College in Portland, Oregon.


Commissioner Rockwell


Rebecca L. Rockwell

Appointed and confirmed in 2015. A state and local tax attorney with over two decades of experience in Utah state government. She has extensive knowledge of the Utah tax code, tax case law, and administrative rules and procedures. Participated in the drafting of multiple tax code recodifications. Has provided legal counsel to the Utah State Legislature on issues including taxation, legislative process, complex transactions, economic incentives, legislative compensation, and public finance. Obtained a bachelor’s degree in economics from the University of Utah and a Juris Doctorate degree from J. Reuben Clark Law School.


Commissioner Fresques


Jennifer N. Fresques

Appointed by Governor Cox and confirmed by the Utah State Senate in 2021. Graduated with honors from University of Phoenix with a bachelor’s degree in business accounting. Commercial appraiser with a Certified General Appraiser license. Over 13 years of Ad Valorem appraisal experience. 

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Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Effective: June 1, 2024 – To improve efficiency, we have moved all Utah State Business and Tax Registrations (TC-69 and related schedules) online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!