Commission Decisions

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) 297-3900 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 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 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
22-07712023-05-04May 4, 2023Individual income tax2018 and 20192024-10-23Oct 23, 2024
23-14812024-01-16Jan 16, 2024Property tax20232024-10-23Oct 23, 2024
18-23012020-07-28Jul 28, 2020Property tax / locally assessed20182024-10-23Oct 23, 2024
24-07682024-07-23Jul 23, 2024Property tax / locally assessed20232024-09-18Sep 18, 2024
23-11872024-07-03Jul 3, 2024Individual income tax2019 and 20202024-09-18Sep 18, 2024
23-07812024-08-01Aug 1, 2024Property tax/Exclusive use exemption20232024-09-18Sep 18, 2024
23-04622024-06-27Jun 27, 2024Property tax20222024-09-18Sep 18, 2024
23-02682024-07-03Jul 3, 2024Property tax20222024-09-18Sep 18, 2024
23-01172024-06-27Jun 27, 2024Property tax20222024-09-18Sep 18, 2024
21-04822024-07-03Jul 3, 2024Property tax and Personal Property20212024-09-18Sep 18, 2024
23-05002024-05-09May 9, 2024Property tax20222024-07-11Jul 11, 2024
24-07332024-05-09May 9, 2024Property tax / locally assessed20232024-07-11Jul 11, 2024
24-07622024-05-09May 9, 2024Property tax / locally assessed20232024-07-11Jul 11, 2024
24-01302024-04-15Apr 15, 2024Property tax / locally assessed20232024-06-18Jun 18, 2024
24-07022024-04-15Apr 15, 2024Property tax / locally assessed20232024-06-18Jun 18, 2024
22-11552023-08-29Aug 29, 2023Property tax / locally assessed20212024-05-22May 22, 2024
22-17242024-03-28Mar 28, 2024Property tax20222024-05-22May 22, 2024
22-19332024-04-05Apr 5, 2024Property tax20222024-05-22May 22, 2024
22-20432024-03-28Mar 28, 2024Individual income tax20192024-05-22May 22, 2024
23-17102024-03-21Mar 21, 2024Property tax20232024-05-22May 22, 2024
24-02592024-03-28Mar 28, 2024Property tax / locally assessed20232024-05-22May 22, 2024
23-00562023-11-28Nov 28, 2023SALT20222024-05-20May 20, 2024
21-09332022-08-23Aug 23, 2022Property tax20202024-04-16Apr 16, 2024
23-06992024-02-27Feb 27, 2024Property tax20222024-04-16Apr 16, 2024
23-01382024-02-28Feb 28, 2024Property tax20222024-04-16Apr 16, 2024
22-14862024-03-12Mar 12, 2024Individual income tax20182024-04-16Apr 16, 2024
22-06072023-03-07Mar 7, 2023Beer Tax2019 – 20212024-04-16Apr 16, 2024
21-17202023-03-01Mar 1, 2023Property tax20212024-04-16Apr 16, 2024
22-17562023-02-14Feb 14, 2023Property tax20222024-03-18Mar 18, 2024
22-21092024-02-06Feb 6, 2024Property tax20222024-03-18Mar 18, 2024
23-05732023-11-13Nov 13, 2023Property tax20222024-03-18Mar 18, 2024
23-15912024-01-25Jan 25, 2024Property tax / locally assessed20232024-03-18Mar 18, 2024
23-16042024-01-25Jan 25, 2024Property tax / locally assessed20232024-03-18Mar 18, 2024
23-16902024-02-13Feb 13, 2024Property tax / locally assessed20232024-03-18Mar 18, 2024
23-17572024-02-06Feb 6, 2024Property tax / locally assessed20232024-03-18Mar 18, 2024
23-17692024-02-06Feb 6, 2024Property tax / locally assessed20232024-03-18Mar 18, 2024
23-14922023-12-28Dec 28, 2023Property tax2022 – 20232024-02-20Feb 20, 2024
23-14672023-12-28Dec 28, 2023Property tax20232024-02-20Feb 20, 2024
23-14362023-12-19Dec 19, 2023Property tax20232024-02-20Feb 20, 2024
23-14102023-12-19Dec 19, 2023Property tax20232024-02-20Feb 20, 2024
23-13782023-12-28Dec 28, 2023Property tax20232024-02-20Feb 20, 2024
23-13442023-12-28Dec 28, 2023Property tax20232024-02-20Feb 20, 2024
23-06232024-01-09Jan 9, 2024Property tax20222024-02-20Feb 20, 2024
22-17662024-01-09Jan 9, 2024Property tax20222024-02-20Feb 20, 2024
22-17122024-01-09Jan 9, 2024Property tax20222024-02-20Feb 20, 2024
22-14322023-12-19Dec 19, 2023Individual income tax20192024-02-20Feb 20, 2024
21-17472024-01-16Jan 16, 2024Individual income tax2017 – 20182024-02-20Feb 20, 2024
23-13182023-11-21Nov 21, 2023Property tax20232024-01-12Jan 12, 2024
22-09502023-11-21Nov 21, 2023Property tax20212024-01-12Jan 12, 2024
22-00782023-08-09Aug 9, 2023Sales and Use Tax2018 – 20212024-01-12Jan 12, 2024
21-17012023-07-20Jul 20, 2023Property tax20212023-12-06Dec 6, 2023
22-18522023-10-10Oct 10, 2023Individual income tax2019 – 20202023-12-06Dec 6, 2023
22-19742023-10-24Oct 24, 2023Property tax20222023-12-06Dec 6, 2023
23-11622023-09-19Sep 19, 2023Centrally assessed20232023-11-09Nov 9, 2023
99-0568 & 99-06222001-04-07Apr 7, 2001Centrally assessed19992023-11-09Nov 9, 2023
23-02312023-09-26Sep 26, 2023Indigent abatement20222023-11-09Nov 9, 2023
22-18042023-09-26Sep 26, 2023Property tax20222023-11-09Nov 9, 2023
18-04842020-02-21Feb 21, 2020Income tax2014 – 20152023-11-09Nov 9, 2023
14-16352015-03-30Mar 30, 2015Circuit breaker tax abatement20142023-10-23Oct 23, 2023
23-00482023-09-07Sep 7, 2023Circuit breaker tax relief20222023-10-23Oct 23, 2023
21-18782023-08-29Aug 29, 2023Property tax20212023-10-12Oct 12, 2023
23-00312023-08-29Aug 29, 2023Property tax20222023-10-12Oct 12, 2023
22-0067 & 22-06382023-02-21Feb 21, 2023Income tax2018 – 20192023-09-29Sep 29, 2023
22-15552023-07-18Jul 18, 2023Income tax20192023-09-29Sep 29, 2023
23-04082023-04-27Apr 27, 2023Property tax / locally assessed20222023-09-29Sep 29, 2023
19-1284 & 20-09912020-06-26Jun 26, 2020Property tax exemption / locally assessed2019 – 20202023-09-14Sep 14, 2023
22-12242022-11-08Nov 8, 2022Property tax20222023-09-14Sep 14, 2023
22-08442022-11-22Nov 22, 2022Property tax20222023-09-14Sep 14, 2023
19-03692021-01-29Jan 29, 2021Income tax20102023-09-12Sep 12, 2023
20-05982023-07-18Jul 18, 2023Income tax2012 – 20132023-09-12Sep 12, 2023
21-10782023-07-11Jul 11, 2023Property tax20202023-09-12Sep 12, 2023
21-16492023-07-11Jul 11, 2023Sales and Use Tax20212023-09-12Sep 12, 2023
22-15812023-06-27Jun 27, 2023Property tax20222023-09-12Sep 12, 2023
22-18482023-07-11Jul 11, 2023Property tax / locally assessed20222023-09-12Sep 12, 2023
22-09492023-06-15Jun 15, 2023Property tax20212023-07-18Jul 18, 2023
11-01002012-02-15Feb 15, 2012Sales and Use Tax2007 – 20102023-07-18Jul 18, 2023
22-18962023-02-14Feb 14, 2023Property tax / locally assessed20222023-07-07Jul 7, 2023
22-12072022-12-06Dec 6, 2022Individual income tax20182023-07-07Jul 7, 2023
23-04102023-04-25Apr 25, 2023Property tax / locally assessed20222023-06-20Jun 20, 2023
23-01922023-04-18Apr 18, 2023Property tax / locally assessed20222023-06-20Jun 20, 2023
22-19732023-03-30Mar 30, 2023Property tax20222023-06-20Jun 20, 2023
22-19252023-04-18Apr 18, 2023Property tax20222023-06-20Jun 20, 2023
22-16962023-04-11Apr 11, 2023Property tax20222023-06-20Jun 20, 2023
22-16252023-04-04Apr 4, 2023Property tax / locally assessed20222023-06-20Jun 20, 2023
22-15642023-04-11Apr 11, 2023Circuit breaker tax relief20222023-06-20Jun 20, 2023
22-09232023-03-30Mar 30, 2023Property tax20212023-06-20Jun 20, 2023
21-14782023-05-05May 5, 2023Individual income tax2013 – 20142023-06-20Jun 20, 2023
20-07182023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07172023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07162023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07152023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07142023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07132023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07122023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07112023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07102023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07092023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
20-07072023-03-30Mar 30, 2023Property tax20192023-06-20Jun 20, 2023
22-20552023-03-14Mar 14, 2023Property tax exemption / locally assessed20222023-04-28Apr 28, 2023
20-20252023-02-21Feb 21, 2023Property tax20202023-04-28Apr 28, 2023
22-17042023-02-28Feb 28, 2023Individual income tax20182023-04-28Apr 28, 2023
22-19682023-02-07Feb 7, 2023Property tax exemption / locally assessed20222023-04-28Apr 28, 2023
23-01592023-04-07Apr 7, 2023Property tax exemption / locally assessed2005-20212023-04-28Apr 28, 2023
21-12972023-03-21Mar 21, 2023Individual income tax2015-20182023-04-28Apr 28, 2023
23-01242023-03-16Mar 16, 2023Property tax20222023-04-28Apr 28, 2023
22-19702023-02-07Feb 7, 2023Property tax exemption / locally assessed20222023-04-28Apr 28, 2023
22-19652023-03-07Mar 7, 2023Property tax exemption / locally assessed20222023-04-28Apr 28, 2023
22-14302023-02-07Feb 7, 2023Individual income tax2015-20182023-04-28Apr 28, 2023
22-19752023-02-07Feb 7, 2023Property tax exemption / locally assessed20222023-04-28Apr 28, 2023
21-19212022-11-22Nov 22, 2022Property tax2020 – 20212023-03-29Mar 29, 2023
22-19622023-01-31Jan 31, 2023Property tax / locally assessed20222023-03-14Mar 14, 2023
22-19502023-02-07Feb 7, 2023Property tax / locally assessed20222023-03-14Mar 14, 2023
22-18682023-01-10Jan 10, 2023Property tax / locally assessed20222023-03-14Mar 14, 2023
22-17692023-01-17Jan 17, 2023Property tax / locally assessed20222023-03-14Mar 14, 2023
22-17432023-01-10Jan 10, 2023Property tax / locally assessed20212023-03-14Mar 14, 2023
22-15722022-11-01Nov 1, 2022Property tax / locally assessed20222023-03-14Mar 14, 2023
22-10462022-11-22Nov 22, 2022Property tax / locally assessed20212023-03-14Mar 14, 2023
22-04382022-12-06Dec 6, 2022Circuit breaker / indigent abatement20212023-03-14Mar 14, 2023
22-03392022-11-08Nov 8, 2022Individual income tax20182023-03-14Mar 14, 2023
21-19222022-10-04Oct 4, 2022Property tax20212023-03-14Mar 14, 2023
21-08382022-09-27Sep 27, 2022Property tax20202023-03-14Mar 14, 2023
21-08232022-09-13Sep 13, 2022Property tax20202023-03-14Mar 14, 2023

This website is provided for general guidance only. It does not contain all tax and motor vehicle laws or rules.

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Please note . . .

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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.
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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 tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
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