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

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 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.

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
15-7612018-02-27Feb 27, 2018Sales & Use2011 – 2014n/aYes2018-10-22Oct 22, 2018
05-0380Dec 30, 1899License platen/aYes2018-09-19Sep 19, 2018
05-0945Dec 30, 1899License platen/aYes2018-09-19Sep 19, 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
17-7742018-01-08Jan 8, 2018Income tax2012 – 2014n/aYes2018-09-19Sep 19, 2018
17-9832018-05-24May 24, 2018Property tax2016RuralYes2018-09-19Sep 19, 2018
16-18042018-05-10May 10, 2018Income tax2013 – 2014n/aYes2018-09-19Sep 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
17-15732018-04-23Apr 23, 2018Locally assessed property2014 – 2017RuralYes2018-09-19Sep 19, 2018
17-19392018-03-20Mar 20, 2018Tobacco license / suspensionn/aYes2018-09-19Sep 19, 2018
17-11402018-01-08Jan 8, 2018License plate2017n/aYes2018-09-19Sep 19, 2018
17-10122018-03-27Mar 27, 2018Property tax2016RuralYes2018-07-12Jul 12, 2018
17-11612018-03-28Mar 28, 2018Centrally assessed property2017RuralYes2018-07-12Jul 12, 2018
98-05031998-09-28Sep 28, 1998Locally assessed property1998RuralNo2018-07-03Jul 3, 2018
15-9172018-04-16Apr 16, 2018Income tax2010n/aNo2018-07-03Jul 3, 2018