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 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.
| Number | Decision Date (sort) | Decision Date | Tax Type | Tax Year | County | Guiding | Posted Date (sort) | Posted Date |
|---|---|---|---|---|---|---|---|---|
| 21-1015 | 2022-05-04 | May 4, 2022 | Property Tax/Locally Assessed | 2020 | 2022-08-03 | Aug 3, 2022 | ||
| 21-0998 | 2022-04-26 | Apr 26, 2022 | Sales & Use Tax | 2016 – 2019 | 2022-07-07 | Jul 7, 2022 | ||
| 21-0962 | 2022-03-31 | Mar 31, 2022 | Property Tax | 2020 | 2022-07-07 | Jul 7, 2022 | ||
| 20-2085 | 2022-03-14 | Mar 14, 2022 | Property Tax | 2020 | 2022-07-07 | Jul 7, 2022 | ||
| 19-1853 | 2021-03-05 | Mar 5, 2021 | Sales & Use Tax | 2018 | 2022-07-07 | Jul 7, 2022 | ||
| 19-1261 | 2020-12-08 | Dec 8, 2020 | Property Tax | 2018 | 2022-07-07 | Jul 7, 2022 | ||
| 21-1080 | 2022-04-02 | Apr 2, 2022 | Property Tax | 2021 | 2022-05-03 | May 3, 2022 | ||
| 21-0482 | 2022-02-02 | Feb 2, 2022 | Property Tax | 2021 | 2022-05-03 | May 3, 2022 | ||
| 20-1426 | 2021-07-19 | Jul 19, 2021 | Refund Request/Sales & Use Tax | 2012 – 2016 | 2022-05-03 | May 3, 2022 | ||
| 19-0954 | 2021-02-05 | Feb 5, 2021 | Property Tax/Locally Assessed | 2018 | 2022-05-03 | May 3, 2022 | ||
| 19-1592 | 2022-02-25 | Feb 25, 2022 | Property Tax/Centrally Assessed | 2019 | 2022-04-05 | Apr 5, 2022 | ||
| 16-1358 | 2022-01-27 | Jan 27, 2022 | Corporate franchise | 2011 – 2012 | 2022-04-04 | Apr 4, 2022 | ||
| 18-1770 | 2019-05-17 | May 17, 2019 | Corporate franchise | 2014 | 2022-03-15 | Mar 15, 2022 | ||
| 18-2296 | 2019-11-01 | Nov 1, 2019 | Withholding tax | 2015 – 2017 | 2022-03-15 | Mar 15, 2022 | ||
| 20-1491 | 2021-09-13 | Sep 13, 2021 | Income tax | 2017 – 2019 | 2022-02-10 | Feb 10, 2022 | ||
| 20-1916 | 2021-08-25 | Aug 25, 2021 | Property Tax | 2020 | 2022-02-10 | Feb 10, 2022 | ||
| 20-1955 | 2021-10-06 | Oct 6, 2021 | Property Tax | 2020 | 2022-02-10 | Feb 10, 2022 | ||
| 19-2499 | N/A | N/A | Property Tax | 2019 | 2022-02-10 | Feb 10, 2022 | ||
| 21-0049 | 2021-10-06 | Oct 6, 2021 | Circuit Breaker Tax Relief | 2020 | 2022-02-10 | Feb 10, 2022 | ||
| 19-0772 | 2021-09-08 | Sep 8, 2021 | Income tax | 2013 – 2017 | 2022-02-09 | Feb 9, 2022 | ||
| 21-0236 | 2021-09-02 | Sep 2, 2021 | Property tax | 2020 | 2022-02-09 | Feb 9, 2022 | ||
| 18-0990 | 2021-08-02 | Aug 2, 2021 | Income tax | 2013 – 2015 | 2022-02-09 | Feb 9, 2022 | ||
| 20-0641 | 2021-03-20 | Mar 20, 2021 | Property tax | 2019 | 2021-12-20 | Dec 20, 2021 | ||
| 18-1657 | 2019-10-29 | Oct 29, 2019 | Income tax | 2014 – 2016 | 2021-12-14 | Dec 14, 2021 | ||
| 21-0397 | 2021-11-02 | Nov 2, 2021 | Property tax | 2020 | 2021-12-01 | Dec 1, 2021 | ||
| 21-0203 | 2021-11-02 | Nov 2, 2021 | Property tax | 2020 | 2021-12-01 | Dec 1, 2021 |
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.