Agenda

Webinar instructions will be emailed 24-48 business hours before the date of the webinar. 

Please log into the webinar 15 – 30 minutes before start time.


Tuesday, September 30, 2025

8:30 am – 4:40 pm MDT


Agenda:

Utah Individual Income Tax Update
Presented by Paul Jones

  • Recent income tax changes
  • Review of recent income tax cases
  • Updated administrative guidance
  • Anticipated changes
  • Important developments at the Utah State Tax Commission

Utah Corporate Tax Update
Presented by Steve Young

  • Review of corporate tax rates and rules
  • Newly-enacted and anticipated corporate tax changes
  • Recent case law

Utah Property Taxes
Presented by David Crapo

  • Real property tax issues and updates
  • Personal property assessments and reporting issues
  • Property tax assessment, appeal, and audit update

Utah Tax Litigation Update
Presented by Gary Thorup

  • Resolving a state tax matter before the Utah State Tax Commission
  • Recent and anticipated decisions
  • Other methods of dispute resolution

Sales and Use Tax Update
Presented by Steve Young

  • State and municipal sales tax imposition
  • Use tax imposition
  • Industry-specific issues
    • Manufacturing
    • Retail
    • Transportation
    • Healthcare
    • Hospitality
    • Services
    • Not-for-profits
  • Recent developments
  • Cases and administrative determinations

Economic Development, Infrastructure Financing, and Business Expansion
Presented by Aaron Wade

  • Overview of Utah tax incentive programs and state land authorities
  • Tax increment financing (TIF)
  • Special district financing (PIDs and IFDs)

View from the Utah State Tax Commission
Presented by Rebecca Rockwell

 

Webinar Instructions 
 
All attendees must log-on through their own email – attendees may not watch together if they wish to earn continuing education credit. HalfMoon Education Inc. must be able to prove attendance if either the attendee or HalfMoon Education Inc. is audited. 

Certificates of completion can be downloaded in PDF form upon passing a short quiz. A link to the quiz will be sent to each qualifying attendee immediately after the webinar. The certificate can be downloaded from the Results page of the quiz upon scoring 80% or higher. 

Webinars are presented via GoToWebinar, an easy-to-use application that can be run on most systems and tablets. Instructions and login information will be provided in an email sent close to the date of the webinar. It is highly recommended that you download, install and test the application before the webinar begins by clicking on the link in the email. 

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Web Browser:  
Google Chrome (most recent 3 versions) 
Microsoft Edge (most recent 3 versions) 

Internet connection: 1 Mbps or better 

Hardware:  2GB of RAM (minimum), 4GB or more of RAM (recommended) 

For more information, visit the Support section at www.gotowebinar.com 

Credits

Accountants
8.6 CPE Credits

NASBA - National Association of State Boards of Accountancy
8.6 CPE Credits

Attorneys
7.0 CLE Credits

 

Continuing Education Information

This webinar is open to the public and is designed to qualify for 8.6 CPE credits for accountants and 7.0 CLE hours for attorneys in Utah.

This webinar offers accountants 8.6 CPE credit hours (based on 50-minute hours) of intermediate-level group internet-based CPE credits in the area Taxes. Knowledge of taxation is beneficial, and no advance preparation is recommended. NASBA Sponsor No. 103015. 

HalfMoon Education Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

This webinar has been reviewed and approved by the Utah State Board of Continuing Legal Education for 7.0 general CLE credits for licensed attorneys.

Attendance will be monitored, and attendance certificates will be available after the webinar for those who attend the entire course and score a minimum 80% on the quiz that follows the course (multiple attempts allowed).

*On-Demand Credits*

The preceding credit information only applies to the live presentation. This course is not approved by any licensing boards in the on-demand format and is for informational purposes only.

Speakers

David Crapo

Crapo | Firouzi PLLC in Bountiful

Mr. Crapo has extensive litigation experience and has tried hundreds of state and local tax matters before administrative tribunals and state and federal courts in Utah and numerous other states. Mr. Crapo is a frequent speaker on state and local tax issues and has presented at the annual Public Utilities workshop on Ad Valorem Taxation; the National Association of Property Tax Representatives, Transportation, Energy and Communications (NAPTR-TEC) Seminar; the American property Tax Counsel Seminar; and the Lincoln Institute of Land Policy; among others.

Paul Jones

Attorney with Hales | Wood PKLLC in Salt Lake City

Mr. Jones licensed to practice law in the State of Utah and is also a licensed CPA. Mr. Jones practices law in the areas of tax, business, estate planning, wills, trusts, probate, and certain real estate matters. He listens to his clients and then works diligently to find and implement accurate, practical, and cost-effective solutions. Mr. Jones earned his Masters of Prof. Accountancy from Weber State University and his J.D. degree, with honors, from the University of Utah.

Rebecca Rockwell

Utah State Tax Commissioner

Ms. Rockwell was appointed and confirmed in 2015. Ms. Rockwell is a state and local tax attorney with over two decades of experience in Utah state government. She has extensive knowledge of the Utah tax code, tax case law, and administrative rules and procedures. Participated in the drafting of multiple tax code recodifications. Ms. Rockwell has provided legal counsel to the Utah State Legislature on issues including taxation, legislative process, complex transactions, economic incentives, legislative compensation, and public finance. She obtained a bachelor’s degree in economics from the University of Utah and a Juris Doctorate degree from J. Reuben Clark Law School. 

Gary Thorup

Shareholder with Dentons in Salt Lake City

Mr. Thorup is a practicing tax lawyer who also spends considerable time in lobbying executive branch and legislative branch officials in the state of Utah. He also represents clients before numerous state agencies, including the Utah State Tax Commission, the Utah Liquor Commission and Department of Alcohol Beverage Services. Mr. Thorup’s tax practice is predominantly a case and controversy-type practice representing clients before the IRS, the Utah State Tax Commission and Utah courts, but also includes some tax planning and work for nonprofit/tax-exempt entities. As a registered Utah lobbyist since 1982, he spends full-time during Utah’s 45 calendar-day legislative session and the Utah Legislature’s interim committee study period lobbying state legislators and executive branch policy makers. Mr. Thorup is also involved in alcohol law and policy issues representing clients applying for alcohol licenses, defending against alleged violations, product labeling, and seeking policy changes.

Aaron Wade

Shareholder with Gilmore Bell’s Salt Lake City Office

Mr. Wade is licensed to practice in Utah and New Mexico. He has practiced law as a municipal bond attorney since entering the law practice in 2017 with a focus on tax exempt financings for state agencies, municipalities, and special districts in Utah and throughout the West and frequently serves as a bond, disclosure, or underwriter’s counsel. Mr. Wade has developed expertise on the Public Infrastructure District Act and has assisted cities and counties in creating districts and has served as bond and disclosure counsel for numerous public infrastructure districts. He received dual B.S. degrees from Utah State University in Finance and Economics and his J.D., with highest honors, from the University of Utah, S.J. Quinney College of Law in 2017 where he was inducted into the Order of the Coif.

Steve Young

Partner with Holland & Hart in Salt Lake City

Mr. Young litigates state and local sales, property, income, severance, unclaimed property, and other state and local tax cases before administrative tribunals, local boards of equalization, and courts throughout the Rocky Mountain region. He lobbies state tax and local issues before the Utah Legislature, Utah State Tax Commission, and local governments. He consults with clients nationwide and represents large household-name clients as well as small businesses and individuals. Mr. Young was voted by his colleagues to be a Fellow of the American College of Tax Counsel. He is Chair of the State and Local Tax Committee of the Tax Section of the American Bar Association, and Past Chair of the Tax Section of the Utah State Bar. He routinely speaks and publishes nationwide on state and local tax issues, and sits on the Board of Editors of the ABA Property Tax Deskbook and the Journal of Multistate Taxation.