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Commission declines Summit County rulemaking request, will note issue to Legislature
Summary
The Commission voted to decline a Summit County request for rulemaking and to identify the issue in its report to the Revenue and Taxation Interim Committee while keeping rules consistent with R88424P-66 and HB 62 implementation.
The Utah State Tax Commission voted unanimously June 5 to decline a rulemaking request from Summit County. Commissioner Rebecca L. Rockwell moved that the Commission decline to exercise rulemaking authority as requested, honor the Commission's commitment to make rules consistent with R88424P-66, and identify the Summit County issue when reporting to the Revenue and Taxation Interim Committee on rules proposed to implement 2025 General Session HB 62.
"I move that the Commission decline to exercise rulemaking authority as requested in the letter from Summit County, and instead to honor the Commission’s commitment to the Legislature to make rules consistent with R88424P-66, and also to identify the issue raised in the Summit County letter when the Commission reports to the Revenue and Taxation Interim Committee on the rules proposed in implementing 2025 General Session HB 62," Commissioner Rebecca L. Rockwell said. The motion passed on a unanimous roll call vote.
The transcript does not include additional detail on Summit County's requested rule change; the Commission directed that the concern be flagged for the legislative report.
