Bill > HB0231

This bill amends existing Utah law regarding county authority to impose certain taxes, primarily affecting taxes related to restaurants and food sales. Specifically, it repeals a 1% tax on alcoholic beverages, food and food ingredients, or prepared food sold by restaurants, and customized prepared food sold by convenience stores, gas stations, or grocery stores, which was set to expire on October 1, 2026. In its place, starting October 1, 2026, a new tax will be imposed on "eligible transactions," which are defined to include bundled sales of food and tangible personal property, with the rate determined by the state commission to generate the same revenue as the repealed tax. The bill also clarifies definitions for terms like "restaurant" and "eligible transaction," and adjusts the effective date for these changes to May 6, 2026.

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https://le.utah.gov/~2026/bills/static/HB0231.html