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Commission Decisions


General Information

General Information

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 taxredact@utah.gov.

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 and are categorized as “Guiding Decisions.”

Accommodations

If you need an accommodation to view or access items on this page, please contact (801) 297-2283 or taxredact@utah.gov. Additionally, if you need an accommodation under the Americans with Disabilities Act, you may email taxada@utah.gov, 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.

Search for Decisions

Search for Commission Decisions

This will search the title, subject, or content of all Commission decisions going back to 1984.

Important: Decisions might not appear in this search engine immediately after they’re posted because Google only indexes our site once every few days or weeks.

Search Tip: The decision numbers might be listed in one of two ways—with a 4-digit number or without. You might have to search using both formats to find the decision you need. For example, if 17-268 returns nothing, then search for 17-0268 (zero-fill the number portion to make it 4-digits) or vice versa.

Recently Redacted Decisions

Recently Redacted Commission Decisions

These decisions were redacted in the last few months. For older decisions, use the Search for Decisions tab above.

NumberDecision Date (sort)Decision DateTax TypeTax YearCountyGuidingPosted Date (sort)Posted Date
19-07202019-01-14Jan 14, 2019Property tax2016RuralYes2019-08-30Aug 30, 2019
18-06342019-06-14Jun 14, 2019Property tax2017RuralYes2019-08-30Aug 30, 2019
18-02512019-07-12Jul 12, 2019Property tax2017RuralYes2019-08-30Aug 30, 2019
18-00562019-06-25Jun 25, 2019Corporate franchise tax2008 – 2016n/aYes2019-08-30Aug 30, 2019
16-17072018-04-18Apr 18, 2018Income tax2013 – 2014n/aYes2019-08-30Aug 30, 2019
18-13812019-04-11Apr 11, 2019Income tax2015n/aYes2019-08-22Aug 22, 2019
18-0614 & 18-09922019-04-10Apr 10, 2019Income tax2014, 2016n/aNo2019-08-22Aug 22, 2019
16-16032019-04-11Apr 11, 2019Income tax2012 – 2015n/aNo2019-08-22Aug 22, 2019
18-13262019-07-12Jul 12, 2019Income tax2017n/aYes2019-08-19Aug 19, 2019
14-0608 & 14-07352018-06-15Jun 15, 2018Corporate franchise tax2004 – 2011n/aYes2019-08-14Aug 14, 2019
16-01052018-10-29Oct 29, 2018Sales and use tax2012 – 2013n/aYes2019-08-14Aug 14, 2019
17-0911 & 18-05192019-04-30Apr 30, 2019Property tax2016 – 2017RuralYes2019-08-14Aug 14, 2019
17-12302019-04-30Apr 30, 2019Income tax2011n/aYes2019-08-14Aug 14, 2019
18-01772019-02-11Feb 11, 2019Property tax2017RuralYes2019-08-14Aug 14, 2019
18-05392019-04-30Apr 30, 2019Income tax2014n/aYes2019-08-14Aug 14, 2019
16-17702018-12-06Dec 6, 2018Income tax2012 – 2014n/aYes2019-08-14Aug 14, 2019
18-16302019-05-10May 10, 2019Property tax2018RuralYes2019-08-14Aug 14, 2019
18-16722019-04-02Apr 2, 2019Withholding tax2017n/aYes2019-08-14Aug 14, 2019
18-18602019-04-30Apr 30, 2019Property tax2017RuralYes2019-08-14Aug 14, 2019
18-20672019-05-06May 6, 2019Income tax2016n/aYes2019-08-14Aug 14, 2019
19-03252019-04-10Apr 10, 2019Property tax2018n/aYes2019-08-14Aug 14, 2019
18-15822019-04-10Apr 10, 2019Corporate franchise tax2014n/aYes2019-08-14Aug 14, 2019
18-00052019-05-13May 13, 2019Income tax2012 – 2016n/aYes2019-07-15Jul 15, 2019
17-07892019-03-08Mar 8, 2019Income tax2013n/aYes2019-07-02Jul 2, 2019
17-13532019-03-08Mar 8, 2019Income tax2011 – 2012n/aYes2019-07-02Jul 2, 2019
18-00882019-03-22Mar 22, 2019Income tax2014n/aYes2019-07-02Jul 2, 2019
17-08582019-03-25Mar 25, 2019Income tax2013 – 2014n/aYes2019-07-02Jul 2, 2019
18-12822019-03-26Mar 26, 2019Property tax2017RuralYes2019-07-02Jul 2, 2019
18-04992018-08-20Aug 20, 2018Income tax2014 – 2015n/aYes2019-07-02Jul 2, 2019
16-14582019-02-08Feb 8, 2019Income tax2012 – 2013n/aYes2019-05-28May 28, 2019
18-13342019-02-07Feb 7, 2019Income tax refund request2013n/aYes2019-05-28May 28, 2019
18-13152018-12-27Dec 27, 2018Income tax2016n/aYes2019-05-28May 28, 2019
18-05172019-02-21Feb 21, 2019Property tax2017RuralYes2019-05-28May 28, 2019
18-030020108-12-14Dec 14, 20108Income tax2014n/aYes2019-05-28May 28, 2019
17-15522019-02-07Feb 7, 2019Income tax2012n/aYes2019-05-28May 28, 2019
17-14962018-07-03Jul 3, 2018Income tax2012 – 2014n/aYes2019-05-28May 28, 2019
17-09672018-10-29Oct 29, 2018Property tax2017RuralYes2019-05-28May 28, 2019
16-19942019-02-14Feb 14, 2019Property tax2014 – 2016RuralYes2019-05-28May 28, 2019
17-07382018-01-17Jan 17, 2018Income tax (motion to dismiss)2016n/aNo2019-05-16May 16, 2019