All Roll Calls
Yes: 132 • No: 0
UtahS.B. 2172026 General SessionSenateWALLET
Local Food Amendments
Sponsored By: Kirk A. Cullimore (Republican)
Signed by Governor
AgricultureDepartment of Agriculture and FoodBusinessAgriculture & FoodAnimal Food ProductsFoodSales Tax Exemptions
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Bill Overview
Analyzed Economic Effects
7 provisions identified: 2 benefits, 2 costs, 3 mixed.
Home food sellers get license relief
Beginning May 6, 2026, qualifying home food producers are exempt from most state or local food licenses and inspections. The food must be made and sold in Utah, sold directly to an informed final consumer, and only for home or personal use. A producer can name a designated representative to sell or deliver at a direct‑to‑sale location, and the producer keeps ownership unless both agree otherwise. Direct‑to‑sale locations and direct‑to‑sale farmers markets are not treated as commercial establishments under this law.
Sales tax break for home cooks
Beginning July 1, 2026, sales by a qualified home cook are exempt from sales and use tax. A home cook is an individual who prepares food only in a private, noncommercial home kitchen. The law also defines which relatives count as a producer’s immediate family for related tax rules.
Local business license still required
Beginning May 6, 2026, home food producers using the exemption still must follow local business license rules. You may need to get a city or county business license and pay local fees.
No restaurant sales of exempt foods
Beginning May 6, 2026, you may not sell exempt homemade foods to restaurants or other commercial businesses. You can still sell raw, unprocessed fruits or vegetables to restaurants.
Labels and no inspection notice required
Beginning May 6, 2026, exempt homemade foods must be labeled with the producer’s name and address, a statement that they are not for resale and were not inspected, and an allergen list or notice. The label rule does not apply if the direct sale is run only by minor producers. Sellers also must tell the buyer that the product is not certified, licensed, regulated, or inspected by the state or by any county or city.
Rules for direct-sale market areas
Beginning May 6, 2026, if a direct‑to‑sale market is tied to a farmers market, it must be in a separate, clearly signed area. These direct‑to‑sale markets may sell only products that have not been certified, licensed, regulated, or inspected by the state or a city or county. If every seller is a minor or a minor‑run business, that product limit does not apply.
When these changes start
Most of the law starts on May 6, 2026. Sales‑tax definitions and the home‑cook tax exemption start on July 1, 2026.
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Sponsors & Cosponsors
Sponsor
Kirk A. Cullimore
Republican • Senate
Cosponsors
Kristen Chevrier
Republican • House
Roll Call Votes
House vote • 3/4/2026
House/ circled
Yes: 0 • No: 0
House vote • 3/4/2026
House/ passed 3rd reading
Yes: 69 • No: 0
House vote • 3/4/2026
House/ uncircled
Yes: 0 • No: 0
House vote • 2/27/2026
House Comm - Favorable Recommendation
Yes: 10 • No: 0
Senate vote • 2/26/2026
Senate/ passed 3rd reading
Yes: 23 • No: 0
Senate vote • 2/26/2026
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 2/25/2026
Senate/ circled
Yes: 0 • No: 0
Senate vote • 2/24/2026
Senate/ passed 2nd reading
Yes: 23 • No: 0
Senate vote • 2/24/2026
Senate/ substituted
Yes: 0 • No: 0
Senate vote • 2/24/2026
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 2/20/2026
Senate/ circled
Yes: 0 • No: 0
House vote • 2/3/2026
Senate Comm - Favorable Recommendation
Yes: 7 • No: 0
Actions Timeline
Governor Signed
3/25/2026Senate/ 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
3/5/2026SenateSenate/ received from House
3/5/2026SenateHouse/ to Senate
3/4/2026HouseHouse/ signed by Speaker/ returned to Senate
3/4/2026HouseHouse/ passed 3rd reading
3/4/2026HouseHouse/ uncircled
3/4/2026HouseHouse/ circled
3/4/2026HouseHouse/ 3rd reading
3/4/2026HouseHouse/ 2nd reading
3/4/2026HouseHouse/ Rules to 3rd Reading Calendar
3/4/2026HouseHouse/ return to Rules due to fiscal impact
3/2/2026HouseHouse/ committee report favorable
3/2/2026HouseHouse Comm - Favorable Recommendation
2/27/2026House/ to standing committee
2/26/2026HouseHouse/ 1st reading (Introduced)
2/26/2026HouseHouse/ received from Senate
2/26/2026HouseSenate/ to House
2/26/2026SenateSenate/ passed 3rd reading
2/26/2026Senate
Bill Text
Enrolled
3/11/2026
Substitute #1
2/22/2026
Introduced
1/28/2026
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