Is Utah Private Letter Ruling PLR 08-002 still valid?

Plain-English summary

Utah Private Letter Ruling PLR 08-002 was rescinded by the Utah State Tax Commission effective December 1, 2010. The page that would normally hold the ruling's full text instead carries only a one-line notice: "As of December 1, 2010 this Private Letter Ruling has been rescinded." The Commission's original substantive holding is not published at this source, so there is nothing further here to summarize or rely on.

What this means for you

Business owners and accountants

If you find a reference to "PLR 08-002" elsewhere (a memo, an old citation, a secondhand summary), treat it as no longer valid Commission guidance. Rescission means the Commission has withdrawn the ruling — it does not carry forward as precedent, and you cannot rely on whatever position it originally took. If you need current guidance on the underlying question, request a new private letter ruling or consult a licensed Utah tax professional.

Tax professionals

A rescinded PLR is a useful signal that the Commission's position on that topic may have changed since the ruling issued (rescissions often follow a statutory amendment, a new administrative rule, or a court decision). Because the original text isn't published here, you cannot infer what changed — only that the prior answer no longer stands.

Common questions

Q: Can I still rely on PLR 08-002?
A: No. The Commission rescinded it effective December 1, 2010. It has no current legal effect, for the original taxpayer or anyone else.

Q: What was the original ruling about?
A: Not available from this source — the published page contains only the rescission notice, not the original substantive text.

Q: Why would the Commission rescind a ruling?
A: Commissions typically rescind private letter rulings when a change in statute, administrative rule, or case law makes the original position outdated or incorrect. This notice does not state the specific reason.

Citations and references

No statutes are cited in the rescission notice itself.

Source

• Landing page: https://tax.utah.gov/commission/rulings/
• Original PDF: https://files.tax.utah.gov/tax/commission/ruling/08-002.pdf

Original ruling text

Rescinded PLR 08-002

As of December 1, 2010 this Private Letter Ruling has been rescinded