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

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."


If you need an accommodation to view or access items on this page, please contact (801) 297-2283 or Additionally, if you need an accommodation under the Americans with Disabilities Act, you may email, 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
21-10152022-05-04May 4, 2022Property Tax/Locally Assessed20202022-08-03Aug 3, 2022
21-09982022-04-26Apr 26, 2022Sales & Use Tax2016 – 20192022-07-07Jul 7, 2022
21-09622022-03-31Mar 31, 2022Property Tax20202022-07-07Jul 7, 2022
20-20852022-03-14Mar 14, 2022Property Tax20202022-07-07Jul 7, 2022
19-18532021-03-05Mar 5, 2021Sales & Use Tax20182022-07-07Jul 7, 2022
19-12612020-12-08Dec 8, 2020Property Tax20182022-07-07Jul 7, 2022
21-10802022-04-02Apr 2, 2022Property Tax20212022-05-03May 3, 2022
21-04822022-02-02Feb 2, 2022Property Tax20212022-05-03May 3, 2022
20-14262021-07-19Jul 19, 2021Refund Request/Sales & Use Tax2012 – 20162022-05-03May 3, 2022
19-09542021-02-05Feb 5, 2021Property Tax/Locally Assessed20182022-05-03May 3, 2022
19-15922022-02-25Feb 25, 2022Property Tax/Centrally Assessed20192022-04-05Apr 5, 2022
16-13582022-01-27Jan 27, 2022Corporate franchise2011 – 20122022-04-04Apr 4, 2022
18-17702019-05-17May 17, 2019Corporate franchise20142022-03-15Mar 15, 2022
18-22962019-11-01Nov 1, 2019Withholding tax2015 – 20172022-03-15Mar 15, 2022
20-14912021-09-13Sep 13, 2021Income tax2017 – 20192022-02-10Feb 10, 2022
20-19162021-08-25Aug 25, 2021Property Tax20202022-02-10Feb 10, 2022
20-19552021-10-06Oct 6, 2021Property Tax20202022-02-10Feb 10, 2022
19-2499N/AN/AProperty Tax20192022-02-10Feb 10, 2022
21-00492021-10-06Oct 6, 2021Circuit Breaker Tax Relief20202022-02-10Feb 10, 2022
19-07722021-09-08Sep 8, 2021Income tax2013 – 20172022-02-09Feb 9, 2022
21-02362021-09-02Sep 2, 2021Property tax20202022-02-09Feb 9, 2022
18-09902021-08-02Aug 2, 2021Income tax2013 – 20152022-02-09Feb 9, 2022
20-06412021-03-20Mar 20, 2021Property tax20192021-12-20Dec 20, 2021
18-16572019-10-29Oct 29, 2019Income tax2014 – 20162021-12-14Dec 14, 2021
21-03972021-11-02Nov 2, 2021Property tax20202021-12-01Dec 1, 2021
21-02032021-11-02Nov 2, 2021Property tax20202021-12-01Dec 1, 2021

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.

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!