Commission Decisions

  • General Information
  • Search for Decisions
  • Recently Redacted

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.

NumberDecision Date (sort)Decision DateTax TypeTax YearCountyGuidingPosted Date (sort)Posted Date
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
21-06762021-07-29Jul 29, 2021Property tax20192021-09-23Sep 23, 2021
21-03632021-07-29Jul 29, 2021Property tax20202021-09-23Sep 23, 2021
20-20962021-06-21Jun 21, 2021Income tax20192021-09-23Sep 23, 2021
18-10712020-04-15Apr 15, 2020Income tax20142021-09-23Sep 23, 2021
20-0995 & 20-09962021-05-11May 11, 2021Property tax20192021-09-16Sep 16, 2021
21-00052021-05-11May 11, 2021Property tax20202021-09-16Sep 16, 2021
21-01702021-06-23Jun 23, 2021Income tax20162021-09-16Sep 16, 2021
19-22672020-11-20Nov 20, 2020Property tax20192021-09-13Sep 13, 2021
16-02782021-03-31Mar 31, 2021Corporate franchise20092021-08-30Aug 30, 2021
20-20742021-02-11Feb 11, 2021Property tax2015 – 20202021-07-20Jul 20, 2021
20-06072020-07-17Jul 17, 2020Property tax20192021-07-20Jul 20, 2021
20-00782021-05-11May 11, 2021Property tax20192021-07-19Jul 19, 2021
20-04292021-05-11May 11, 2021Property tax20192021-07-19Jul 19, 2021
20-05212021-01-12Jan 12, 2021Property tax20192021-07-19Jul 19, 2021
20-07962020-06-12Jun 12, 2020Property tax20192021-07-19Jul 19, 2021
20-08492021-03-05Mar 5, 2021Property tax20192021-07-19Jul 19, 2021
20-09962021-05-11May 11, 2021Property tax20192021-07-19Jul 19, 2021
20-20732021-01-26Jan 26, 2021Property tax20202021-06-24Jun 24, 2021
20-19362021-01-20Jan 20, 2021Property tax20192021-06-24Jun 24, 2021
20-19322021-04-13Apr 13, 2021Income tax2014 – 20182021-06-24Jun 24, 2021
20-19202021-03-09Mar 9, 2021Property tax20202021-06-24Jun 24, 2021
20-16052021-03-09Mar 9, 2021Income tax2016 – 20182021-06-24Jun 24, 2021
20-1216 - 20-12182021-01-29Jan 29, 2021Property tax20192021-06-24Jun 24, 2021
19-24392021-03-23Mar 23, 2021Property tax20192021-06-24Jun 24, 2021
19-20622021-03-23Mar 23, 2021Income tax20182021-06-24Jun 24, 2021
19-17752019-12-13Dec 13, 2019Centrally assessed property tax20192021-06-24Jun 24, 2021
19-07902020-05-27May 27, 2020Property tax/FAA20192021-06-24Jun 24, 2021
20-06262021-05-26May 26, 2021Property tax20192021-06-09Jun 9, 2021
20-05352021-06-08Jun 8, 2021Sales & use tax20182021-06-09Jun 9, 2021
19-17112021-01-20Jan 20, 2021Income tax2012 – 20142021-06-09Jun 9, 2021
18-08892020-07-10Jul 10, 2020Income tax2012 – 20142021-06-09Jun 9, 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 tap.utah.gov.

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!