On January 27, 2022, the Utah State Tax Commission held in Appeal No. 16-1358 that the state is constitutionally barred from apportioning and taxing the gain from the sale of a partnership where the seller and partnership...more
In an effort to address Utah’s structural tax revenue imbalance, the Utah Tax Restructuring and Equalization Task Force released a draft of its tax restructuring policy proposal (Proposal). The Proposal is authored by Senator...more
The Utah Tax Commission recently ruled in favor of a taxpayer in Case No. 16-155 by authorizing the taxpayer to use a single sales factor for Utah corporate franchise tax...
Under Utah law, taxpayers in certain NAICS Codes...more