Commission Decisions

• General Information
• Accommodations
• Redaction Request
• Utah Court Cases

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.