Bill > SB0289

This bill amends existing Utah law regarding the distribution of local sales tax revenue, primarily by changing the distribution method from being based on population to being based on the location of the transaction. It also introduces specific provisions for distributing a portion of sales tax revenue to various entities, including the Military Installation Development Authority, the Utah Inland Port Authority, the Utah Lake Authority, eligible basic special districts, and zones for major sporting events, with varying percentages and effective dates for each. The bill also includes provisions for ensuring minimum tax revenue distributions for certain eligible local governments and for directing revenue towards homeless shelter mitigation. Finally, it clarifies how population figures are determined for distribution purposes and sets an effective date of July 1, 2026.

Budget and Finance

https://le.utah.gov/~2026/bills/static/SB0289.html