Tax Commission Structure & Management

The Utah State Tax Commission is charged with collecting revenue for the state of Utah and local governments and administering tax and assigned motor vehicle laws. The main Tax Commission offices are located in Salt Lake City, with additional offices located around the state. See this page for more information about the Tax Commission and tax commissioners.

Tax Commission Executive Director

The executive director is appointed by the four tax commissioners and the appointment is approved by the Governor. Under a management agreement, the executive director runs the day-to-day operations of the Tax Commission.

Scott SmithScott W. Smith

Scott graduated from Brigham Young University in 1986 with a Bachelor of Science in Accounting. He is a Certified Public Accountant and Certified Public Manager. He is married to Joni and they are the parents of four children and the grandparents of five grandchildren.

Shortly after graduating, Scott began his career as a Tax Auditor at the Tax Commission. He advanced through the Auditing Division and held an Assistant Tax Director position and the Deputy Tax Division Director position. During his time in the Auditing Division, Scott developed auditing procedures and manuals for the various tax sections and consistently revised them to reflect current tax laws. He also assisted in the development of computer applications and templates. As the Deputy Tax Division Director, Scott led a team in the implementation of the Streamlined Sales Tax Project, bringing the Tax Commission into compliance under the massive new legislation of the States’ cooperative efforts.

Scott became the Tax Commission’s Deputy Executive Director in 2011. As the Deputy Executive Director, Scott directed a massive project that required a complete rewrite of the motor vehicle system. Under his direction, VADRS was successfully implemented on October 15, 2013. In 2015, he served as project director for the inclusion of Property Tax into the GenTax system. This major achievement affected all Utah counties. Scott continued to manage regular maintenance of VADRS and GenTax to ensure efficient project progress.

Scott was confirmed by the Utah Senate as the Executive Director November 14, 2018.

Scott has worked for the Tax Commission 32 years. He has a thorough understanding of Utah tax structure and all tax and motor vehicle systems. He has worked closely with commissioners, legislators, and taxpayers and enjoys his associations with them. He desires to create user-friendly interfaces for taxpayers and render it more difficult to commit fraud. He wants to allow great people to do great work.

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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.

Effective: June 1, 2024 – To improve efficiency, we have moved all Utah State Business and Tax Registrations (TC-69 and related schedules) 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!