Utah State Tax Commission

The agenda focuses on several administrative and procedural topics. Discussion items include a proposed fee change for Motor Vehicle customer services, revisions to tax forms TC-90H, TC-90L, and TC-90CB, and updates to publication guides concerning withholding tax information and property tax abatement, deferral, and exemption programs. The meeting also includes reports from the Commissioners and the Executive Director.

The Commission meeting will address the submission of administrative rules regarding mediation processes and sales to religious and charitable institutions. Additionally, the agenda includes a review of publication revisions specifically concerning sales and use tax general information, alongside scheduled reports from the Commissioners and the Executive Director.

The meeting commenced with a call to order, followed by a section for public comment, during which no individuals addressed the Commissioners. The Commission unanimously approved the open and closed meeting minutes from June 5, 2025. A primary action item involved the approval to submit proposed rule amendments for R884-24P-66, concerning County Board of Equalization Procedures and Appeals, to the Office of Administrative Rules for publication. This amendment addresses the allowance of late-filed appeals under the Urban Farming Assessment Act. Discussions also included consideration for Publication 56 regarding Sales Tax Information for Lodging Providers. Commissioners provided brief reports, and the Executive Director's report mentioned travel to Hurricane to meet with local employees. The meeting concluded with an adjournment.

The meeting agenda includes a call to order, a public comment period for matters not related to pending appeals, and consideration for approving the Commission Meeting Minutes of December 23, 2025. Key discussion items involve a request for rulemaking regarding R884-24P-7 concerning the assessment of mining properties, consideration of the Commission's position on specific legislative committee bills (HB 57 Motor Vehicle Division Amendments and HB 77 Tax Modifications), and consideration of publication revisions, specifically Publication 9 related to vehicle registration and titling in Utah. The agenda also includes Commissioners' Reports and the Executive Director's Report.

The meeting included a public comment period, which concluded without any comments. The Commissioners unanimously approved the minutes from the August 14th, 2025 meeting. A significant portion of the session was dedicated to approving the submission of proposed rule amendments for publication, including changes to procedures for formal adjudicative proceedings (defaulting to electronic proceedings), private letter rulings, and updates to appraiser designation programs following recent legislation (2025 S.B. 202). Amendments were also adopted for existing rules concerning aircraft registration, temporary motor vehicle permits, and County Board of Equalization procedures. The Commission held a public hearing regarding proposed fee adjustments, which included statutorily required CPI adjustments for Motor Vehicle Transactions and substantial increases across various Licensing Fees (e.g., Representative, Salesperson, Dealer fees). New fees were proposed for Motor Vehicle Auctioneer licenses and GRAMA requests. Finally, the Commission unanimously approved the agency's FY2027 budget request for submission to the Governor.