All Roll Calls
Yes: 135 • No: 4
UtahS.B. 1622026 General SessionSenateWALLET
Online Sales Tax Amendments
Sponsored By: Chris H. Wilson (Republican)
Signed by Governor
Electronic TransactionsTechnologyPublic Utilities and TechnologySales and Use TaxRevenue and Taxation
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
12 provisions identified: 5 benefits, 3 costs, 4 mixed.
Dedicated funding for Utah water projects
Each year, 1.4543% of a named sales‑tax stream goes to the Water Infrastructure Restricted Account. From a calculated remainder, 15% goes to the Water Rights Restricted Account and 85% goes to the Water Resources Conservation and Development Fund. The law also sends $18.15 million a year to water, conservation, wastewater, drinking water, wildlife, and water‑rights staffing programs.
More money for roads, transit, trails
The law sends 26.24% of a named sales‑tax stream to the Transportation Investment Fund and reduces that amount each year by $1,813,400, a listed earmark, and 35% of fuel‑tax revenue above 29.4¢ per gallon. It also deposits 35% of that “above‑29.4¢” fuel tax into the Transit Transportation Investment Fund. Each year, 0.44% goes to the Cottonwood Canyons Transportation Investment Fund and 1% to the Commuter Rail Subaccount. Another 1% goes to the Outdoor Adventure Infrastructure Account, with any amount above the FY2025 level split 50/50 with the Utah Fairpark Area district. The commission also deposits $45,000,000 a year into the Active Transportation Investment Fund and, starting one year after a housing/transit zone boundary is set, moves 15% of that zone’s sales‑tax increment into the Transit Transportation Investment Fund.
Utility tax set by main use
When one meter serves different uses, the Tax Commission taxes the fuel as commercial, industrial, or residential based on the location’s main use. This can raise or lower the tax on your gas, electricity, or fuel bill depending on which use is dominant.
Where state and local sales taxes go
The state now sends listed state‑level sales taxes to the General Fund. The commission also sends certain local sales taxes to counties, cities, and towns. This changes where tax dollars are deposited, not how much you pay.
Tax break for certified car shares
If you own a shared car and certify it is individually owned and that Utah taxes were paid at purchase, certain state tax rates do not apply to sharing that car. Car‑sharing programs that rely in good faith on your certification are protected for that tax period. Programs must keep and provide transaction tax records on request.
Sales tax sent to local districts
Beginning October 1, 2024, sales‑tax revenue from transactions inside the Utah Fairpark district goes to that district. No sooner than January 1, 2026, after a convention center zone is active and timing rules are met, 50% of that zone’s sales‑tax increment goes to its public infrastructure district. Transfers start on the first day of a calendar quarter after conditions are met.
Dedicated sales tax for Medicaid fund
Each year, the revenue from a 0.15% sales‑tax rate on designated transactions goes into the Medicaid ACA Fund. This transfer applies for fiscal years beginning July 1, 2019, and after.
Sales tax on streaming and apps
The law taxes access to streaming video, music, digital books, and gaming services. It also taxes prewritten software you get online or that a seller hosts for you. Expect sales tax on downloads, subscriptions, and many apps.
Bundled sales taxed at higher rate
If a sale bundles taxable and nontaxable items, the whole sale is taxed at the higher rate unless you clearly separate or can prove the lower‑rate parts using regular records. For optional software maintenance contracts that are not itemized, 40% of the price is taxable. Buyers and sellers can fix mistakes after the sale if records show the nontaxable share.
Marketplaces must collect sales tax
The law defines who is a marketplace facilitator and a marketplace seller. Marketplaces are treated as the seller and must collect and send in sales tax. Pure payment processors are excluded, and certain restaurant facilitation has limits. This shifts tax compliance to marketplace operators.
When tax changes hit your bill
Most sales‑tax rate changes start on the first day of a calendar quarter. If your billing period began before a tax increase date, the higher rate starts with the next billing period. If a tax is repealed or lowered, bills issued on or after that date use the lower or zero rate. For catalogue orders that use printed rates, changes take effect on the first day of a quarter that begins at least 60 days after the change. The Tax Commission can define what counts as a catalogue sale.
Sales rules inside development zones
If you deliver qualifying construction materials to a registered delivery outlet inside a qualified development zone and the items will be permanently attached there, the commission sends the zone its share—only if you set up the outlet with the commission, report to it, and do not use a simplified return. Revenue from the applicable percentage of Schedule J sales inside a qualified development zone goes to the state’s General Fund.
Free Policy Watch
You just read the policy. Now see what it costs you.
Pick a topic. PRIA runs your household against live legislation and sends you a free personalized readout.
Pick a topic to get started
Sponsors & Cosponsors
Sponsor
Chris H. Wilson
Republican • Senate
Cosponsors
Steve Eliason
Republican • House
Roll Call Votes
House vote • 3/4/2026
House/ passed 3rd reading
Yes: 69 • No: 1
House vote • 2/18/2026
House Comm - Favorable Recommendation
Yes: 8 • No: 0
Senate vote • 2/11/2026
Senate/ passed 3rd reading
Yes: 28 • No: 1
Senate vote • 2/10/2026
Senate/ substituted
Yes: 0 • No: 0
Senate vote • 2/10/2026
Senate/ passed 2nd reading
Yes: 25 • No: 2
House vote • 1/28/2026
Senate Comm - Favorable Recommendation
Yes: 5 • No: 0
Actions Timeline
Governor Signed
3/23/2026Senate/ to Governor
3/13/2026SenateSenate/ received enrolled bill from Printing
3/13/2026SenateSenate/ enrolled bill to Printing
3/11/2026SenateEnrolled Bill Returned to House or Senate
3/11/2026Draft of Enrolled Bill Prepared
3/6/2026Bill Received from Senate for Enrolling
3/6/2026Senate/ signed by President/ sent for enrolling
3/4/2026SenateSenate/ received from House
3/4/2026SenateHouse/ to Senate
3/4/2026HouseHouse/ signed by Speaker/ returned to Senate
3/4/2026HouseHouse/ passed 3rd reading
3/4/2026HouseHouse/ 3rd reading
3/4/2026HouseHouse/ Rules to 3rd Reading Calendar
3/3/2026HouseHouse/ 3rd Reading Calendar to Rules
3/3/2026HouseHouse/ Rules to 3rd Reading Calendar
3/3/2026HouseHouse/ 2nd reading
2/25/2026HouseHouse/ Rules to 3rd Reading Calendar
2/25/2026HouseHouse/ return to Rules due to fiscal impact
2/18/2026HouseHouse/ committee report favorable
2/18/2026HouseHouse Comm - Favorable Recommendation
2/18/2026House/ to standing committee
2/13/2026HouseHouse/ 1st reading (Introduced)
2/12/2026HouseHouse/ received from Senate
2/11/2026HouseSenate/ to House
2/11/2026Senate
Bill Text
Enrolled
3/11/2026
Substitute #1
2/3/2026
Introduced
1/19/2026
Related Bills
Take It Personal
Get Your Personalized Policy View
Take the PRIA Score to see how policy affects your household, then upgrade to PRIA Full Coverage for year-round monitoring.
Already have an account? Sign in