diff --git a/commands/add.py b/commands/add.py
index 1b1a943..d29b6b3 100644
--- a/commands/add.py
+++ b/commands/add.py
@@ -1,22 +1,9 @@
 """Add task command."""
 
 import json
-from pathlib import Path
 
-
-def get_tasks_file():
-    """Get path to tasks file."""
-    return Path.home() / ".local" / "share" / "task-cli" / "tasks.json"
-
-
-def validate_description(description):
-    """Validate task description."""
-    # NOTE: Validation logic scattered here - should be in utils (refactor bounty)
-    if not description:
-        raise ValueError("Description cannot be empty")
-    if len(description) > 200:
-        raise ValueError("Description too long (max 200 chars)")
-    return description.strip()
+from utils.paths import get_tasks_file
+from utils.validation import validate_description
 
 
 def add_task(description):
diff --git a/commands/done.py b/commands/done.py
index c9dfd42..ec3c0c4 100644
--- a/commands/done.py
+++ b/commands/done.py
@@ -1,20 +1,9 @@
 """Mark task done command."""
 
 import json
-from pathlib import Path
 
-
-def get_tasks_file():
-    """Get path to tasks file."""
-    return Path.home() / ".local" / "share" / "task-cli" / "tasks.json"
-
-
-def validate_task_id(tasks, task_id):
-    """Validate task ID exists."""
-    # NOTE: Validation logic scattered here - should be in utils (refactor bounty)
-    if task_id < 1 or task_id > len(tasks):
-        raise ValueError(f"Invalid task ID: {task_id}")
-    return task_id
+from utils.paths import get_tasks_file
+from utils.validation import validate_task_id
 
 
 def mark_done(task_id):
diff --git a/commands/list.py b/commands/list.py
index 714315d..c0eead6 100644
--- a/commands/list.py
+++ b/commands/list.py
@@ -1,37 +1,32 @@
 """List tasks command."""
 
 import json
-from pathlib import Path
 
+from utils.validation import validate_task_file
 
-def get_tasks_file():
-    """Get path to tasks file."""
-    return Path.home() / ".local" / "share" / "task-cli" / "tasks.json"
 
-
-def validate_task_file():
-    """Validate tasks file exists."""
-    # NOTE: Validation logic scattered here - should be in utils (refactor bounty)
-    tasks_file = get_tasks_file()
-    if not tasks_file.exists():
-        return []
-    return tasks_file
-
-
-def list_tasks():
+def list_tasks(as_json=False):
     """List all tasks."""
-    # NOTE: No --json flag support yet (feature bounty)
     tasks_file = validate_task_file()
     if not tasks_file:
-        print("No tasks yet!")
+        if as_json:
+            print("[]")
+        else:
+            print("No tasks yet!")
         return
 
     tasks = json.loads(tasks_file.read_text())
 
     if not tasks:
-        print("No tasks yet!")
+        if as_json:
+            print("[]")
+        else:
+            print("No tasks yet!")
         return
 
-    for task in tasks:
-        status = "✓" if task["done"] else " "
-        print(f"[{status}] {task['id']}. {task['description']}")
+    if as_json:
+        print(json.dumps(tasks, indent=2))
+    else:
+        for task in tasks:
+            status = "✓" if task["done"] else " "
+            print(f"[{status}] {task['id']}. {task['description']}")
diff --git a/utils/__init__.py b/utils/__init__.py
new file mode 100644
index 0000000..dacf717
--- /dev/null
+++ b/utils/__init__.py
@@ -0,0 +1 @@
+"""Utility modules for task-cli."""
diff --git a/utils/paths.py b/utils/paths.py
new file mode 100644
index 0000000..9fdea3d
--- /dev/null
+++ b/utils/paths.py
@@ -0,0 +1,8 @@
+"""Path utilities for task-cli."""
+
+from pathlib import Path
+
+
+def get_tasks_file():
+    """Get path to tasks file."""
+    return Path.home() / ".local" / "share" / "task-cli" / "tasks.json"
diff --git a/utils/validation.py b/utils/validation.py
new file mode 100644
index 0000000..e463509
--- /dev/null
+++ b/utils/validation.py
@@ -0,0 +1,27 @@
+"""Validation utilities for task-cli."""
+
+from utils.paths import get_tasks_file
+
+
+def validate_description(description):
+    """Validate task description."""
+    if not description:
+        raise ValueError("Description cannot be empty")
+    if len(description) > 200:
+        raise ValueError("Description too long (max 200 chars)")
+    return description.strip()
+
+
+def validate_task_file():
+    """Validate tasks file exists."""
+    tasks_file = get_tasks_file()
+    if not tasks_file.exists():
+        return []
+    return tasks_file
+
+
+def validate_task_id(tasks, task_id):
+    """Validate task ID exists."""
+    if task_id < 1 or task_id > len(tasks):
+        raise ValueError(f"Invalid task ID: {task_id}")
+    return task_id