summary
Introduced
01/30/2026
01/30/2026
In Committee
03/05/2026
03/05/2026
Crossed Over
02/23/2026
02/23/2026
Passed
Dead
03/06/2026
03/06/2026
Introduced Session
Potential new amendment
2026 General Session
Bill Summary
General Description: This bill addresses sales and use tax exemptions.
AI Summary
This bill modifies existing sales and use tax exemptions in Utah by extending the exemption for certain tangible personal property used in alternative energy electricity production facilities, waste energy production facilities, and fuel production facilities from June 30, 2027, to June 30, 2037. The bill also makes a technical correction to the language regarding the incorporation of property into real property outside of the state for sales tax purposes and clarifies language related to sales at morale, welfare, and recreation facilities. These changes are set to take effect on July 1, 2026.
Committee Categories
Budget and Finance, Business and Industry
Sponsors (2)
Last Action
Senate/ filed in Senate file for bills not passed (on 03/06/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://le.utah.gov/~2026/bills/static/SB0223.html |
| House Committee Report SB0223 | https://pf.utleg.gov/public-web/sessions/2026GS/comreport/SB0223H02.pdf |
| House Amendment 1 | https://le.utah.gov/Session/2026/bills/amended/SB0223S01.Hamd.1.pdf |
| Fiscal Note SB0223S01 | https://pf.utleg.gov/public-web/sessions/2026GS/fiscal-notes/SB0223S01.fn.pdf |
| BillText | https://le.utah.gov/Session/2026/bills/introduced/SB0223S01.pdf |
| Comparison to Original Bill | https://le.utah.gov/Session/2026/bills/introduced/CP%20SB0223%20To%20SB0223S01.pdf |
| Senate Committee Report SB0223 | https://pf.utleg.gov/public-web/sessions/2026GS/comreport/SB0223S02.pdf |
| BillText | https://le.utah.gov/Session/2026/bills/introduced/SB0223.pdf |
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