Private Letter Rulings

What Are Private Letter Rulings?

A Private Letter Ruling is an informational statement of the Commission's interpretation of statute or administrative rules and their application to a particular set of facts or circumstances. A Private Letter Ruling typically addresses unusual or complex questions pertaining to a particular taxpayer. Routine tax questions are generally addressed by the correspondence group of the Taxpayer Services Division.

The Commission will not issue a Private Letter Ruling to a taxpayer who has the issue pending before the Tax Commission on appeal. The weight given a Private Letter Ruling in a subsequent appeal by the same taxpayer depends upon the degree to which the underlying facts were adequately described to allow thorough consideration of the issues and interests involved.

To protect the privacy of the taxpayer, confidential information is removed from the private letter rulings prior to publication.

Searchable Database of Private Letter Rulings

Due to the number of rulings available, we can't offer a full listing. Instead, we've provided this database that includes rulings dating back to 1989. Hint: put your search phrase in "quotes" to search for an exact phrase.

Recent Private Letter Rulings

Click on headings to sort.

COM_FABRIK_ORDER PLR Number COM_FABRIK_ORDER Response Date COM_FABRIK_ORDER Subject Matter
13-002 Dec 10, 2013 Whether the Manufacturing Equipment Exemption would Exempt the Purchases of Certain Refinery Assets from Utah Sales and Use Tax
13-004 Dec 13, 2013 Utah Capital Gain Transaction Credit
13-003 Dec 4, 2013 Sales Taxability of the “Cloud Collaboration Service Offering”
03-018 Dec 12, 2013 Manufacturing Equipment and Industrial Fuel Use Exemptions
13-005 Oct 30, 2013 Refundable Motion Picture Tax Credit
12-010 Feb 8, 2013 Sales Taxation Implications of Sales of Gift Codes
12-009 Feb 8, 2013 Sales Nexus and Corporate Franchise Tax Nexus Analysis for Out-of-State Companies Attending Festival and Tradeshow in Utah
10-012 Dec 6, 2012 Sales Tax Treatment of Web-Based Database Services
12-002 Dec 7, 2012 Utah Sales Tax Treatment of Sales of Access to Online News Service
12-005 Nov 28, 2012 Laboratory Testing Services Performed in Utah for Out-of-State Customers
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