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
17-12062017-10-10Oct 10, 2017Income tax2014n/aNo2019-02-13Feb 13, 2019
15-17952017-08-09Aug 9, 2017Sales & Use2012 – 2015n/aYes2019-01-02Jan 2, 2019
16-12722017-10-10Oct 10, 2017Income tax2012 – 2013n/aNo2018-12-28Dec 28, 2018
16-15452018-07-13Jul 13, 2018Income tax2012 – 2014n/aYes2018-12-27Dec 27, 2018
17-02682018-08-16Aug 16, 2018Property tax2016RuralYes2018-12-27Dec 27, 2018
17-15892018-08-08Aug 8, 2018Income tax2014 – 2015n/aYes2018-12-27Dec 27, 2018
17-17482018-08-09Aug 9, 2018Income tax2014 – 2016n/aYes2018-12-27Dec 27, 2018
17-18122018-08-29Aug 29, 2018Income tax2015n/aYes2018-12-27Dec 27, 2018
17-19812018-09-07Sep 7, 2018Property tax2017RuralYes2018-12-27Dec 27, 2018
17-19972018-08-17Aug 17, 2018Property tax2017RuralYes2018-12-27Dec 27, 2018
17-15412018-08-22Aug 22, 2018Sales & Use2011 – 2015n/aYes2018-12-27Dec 27, 2018
17-20362018-08-14Aug 14, 2018Circuit Breaker Tax2017RuralYes2018-12-27Dec 27, 2018
18-00442018-08-09Aug 9, 2018Property tax2016RuralYes2018-12-27Dec 27, 2018
18-03312018-08-08Aug 8, 2018Property tax2017RuralYes2018-12-27Dec 27, 2018
18-03992018-07-09Jul 9, 2018Income tax2011n/aYes2018-12-27Dec 27, 2018
18-04172018-06-28Jun 28, 2018Corporate Franchise Tax2014 – 2016n/aYes2018-12-27Dec 27, 2018
18-10492018-07-12Jul 12, 2018Withholding Taxn/aYes2018-12-27Dec 27, 2018
17-20222018-08-29Aug 29, 2018Circuit Breaker Tax2017RuralYes2018-12-27Dec 27, 2018
15-07612018-02-27Feb 27, 2018Sales & Use2011 – 2014n/aYes2018-10-22Oct 22, 2018
16-13682018-04-18Apr 18, 2018Income tax2013 – 2015n/aYes2018-09-19Sep 19, 2018
16-14662018-06-06Jun 6, 2018Income tax2011 – 2013n/aYes2018-09-19Sep 19, 2018
16-18042018-05-10May 10, 2018Income tax2013 – 2014n/aYes2018-09-19Sep 19, 2018
17-07742018-01-08Jan 8, 2018Income tax2012 – 2014n/aYes2018-09-19Sep 19, 2018
17-09832018-05-24May 24, 2018Property tax2016RuralYes2018-09-19Sep 19, 2018
17-15732018-04-23Apr 23, 2018Locally assessed property2014 – 2017RuralYes2018-09-19Sep 19, 2018
17-12742018-05-14May 14, 2018Income tax2013n/aYes2018-09-19Sep 19, 2018
17-13072018-04-30Apr 30, 2018Income tax2015n/aYes2018-09-19Sep 19, 2018
17-19392018-03-20Mar 20, 2018Tobacco license / suspensionn/aYes2018-09-19Sep 19, 2018
05-0945Dec 30, 1899License platen/aYes2018-09-19Sep 19, 2018
17-11402018-01-08Jan 8, 2018License plate2017n/aYes2018-09-19Sep 19, 2018
05-0380Dec 30, 1899License platen/aYes2018-09-19Sep 19, 2018