Agency: Tax Commission

Function

Collection of revenue for state and local governments and administering tax and motor vehicle laws is the primary function of Utah's Tax Commission. The Tax Commission handles revenue from more than 40 taxes, surcharges, fees, registers automobiles, and regulates the automobile dealer industry. In FY 2008, the Commission had 788 full-time equivalent employees and operated 12 offices across the state. More than $7.33 billion in net revenue was collected with expenses of $71.0 million; for every dollar spent on collecting revenue and enforcement, approximately $103 in revenue was collected.

Mission Statement

The mission of the Tax Commission is to collect revenue for the state and local governments and to equitably administer tax and assigned motor vehicle laws.

Statutory Authority

Utah Annotated Code Title 59, Chapters 1 through 27 provide the Tax Commission with statutory authority. The chapters cover everything from property tax to a tax on radioactive waste.

Utah Annotated Code Title 41, Chapter 1a provides authority to regulate motor vehicles; authority to regulate motor vehicle businesses is contained in UCA Title 41, Chapter 3.

Funding Detail

Major sources of finance for the Tax Commission are the General Fund and Uniform School Fund, which together account for over half of the Department's total funding. Proceeds from dedicated credits and restricted revenue also represent large financing sources, accounting for approximately 27 percent of the Commission's total funding in fiscal year 2008. The Commission also draws funding from the Transportation Fund.

In addition, the Commission draws funding from three restricted fund accounts, which are:

• Sales & Use Tax Administrative Fees Account
• Uninsured Motorist Identification Account
• Alcoholic Beverage Enforcement Treatment Restricted Account