Tax Commission, Auditing Docket R865-6F-32 Proposed Rule

ut-20260801-R865-6F-32: R865-6F-32. Taxation of Financial Institutions Pursuant to Utah Code Ann. Sections 59-7-302 through 59-7-321

Comment Period Closed

Public comment closed · opened August 01, 2026.

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Summary

During the 2025 General Session, the Legislature passed SB 219, Financial Institutions Tax Amendments, which directs the Tax Commission to make rules that do not allow the numerator of the sales factor fraction to include sales from investment activities and assets and trading activities and assets, while requiring the denominator of the sales factor fraction to include those sales.

The agency’s own summary, as published.

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