All Roll Calls
Yes: 128 • No: 0
UtahH.B. 792025 General SessionHouseWALLET
Adaptive Driving Equipment Amendments
Sponsored By: Christine F. Watkins (Republican)
Signed by Governor
BusinessSales and Use TaxRevenue and TaxationMotor VehiclesTransportationMotor Vehicle EquipmentSales Tax Exemptions
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Lower sales tax on adaptive driving equipment
Beginning October 1, 2025, Utah exempts adaptive driving equipment from sales tax when sold before installation in a vehicle. Dealer-sold vehicles also receive a tax break for adaptive equipment installed by a previous owner. Dealers must subtract that equipment’s value from the taxable price, list it in the sale contract, and keep the contract. The law also defines mobility-enhancing equipment as items mainly and commonly used to help a person move. They must suit home or vehicle use and not be generally used by people with normal mobility. Repair and replacement parts are included. Vehicles, standard manufacturer equipment, durable medical equipment, and prosthetic devices fall outside this definition—not necessarily outside other tax exemptions.
Sponsors & Cosponsors
Sponsor
Christine F. Watkins
Republican • House
Cosponsors
David P. Hinkins
Republican • Senate
Roll Call Votes
Senate vote • 3/5/2025
Senate/ passed 2nd & 3rd readings/ suspension
Yes: 24 • No: 0
Senate vote • 2/26/2025
Senate/ passed 2nd reading
Yes: 20 • No: 0
Senate vote • 2/20/2025
Senate Comm - Favorable Recommendation
Yes: 3 • No: 0
House vote • 2/13/2025
House/ passed 3rd reading
Yes: 70 • No: 0
House vote • 2/4/2025
House Comm - Favorable Recommendation
Yes: 11 • No: 0
Actions Timeline
Governor Signed
3/25/2025House/ to Governor
3/12/2025HouseHouse/ received enrolled bill from Printing
3/12/2025HouseHouse/ enrolled bill to Printing
3/7/2025HouseEnrolled Bill Returned to House or Senate
3/7/2025Draft of Enrolled Bill Prepared
3/5/2025Bill Received from House for Enrolling
3/5/2025House/ signed by Speaker/ sent for enrolling
3/5/2025HouseHouse/ received from Senate
3/5/2025HouseSenate/ to House
3/5/2025SenateSenate/ signed by President/ returned to House
3/5/2025SenateSenate/ passed 2nd & 3rd readings/ suspension
3/5/2025SenateSenate/ placed on 2nd Reading Calendar
3/5/2025SenateSenate/ placed on 3rd Reading Calendar table
2/26/2025SenateSenate/ 3rd reading
2/26/2025SenateSenate/ passed 2nd reading
2/26/2025SenateSenate/ 2nd & 3rd readings/ suspension
2/26/2025SenateSenate/ placed on 2nd Reading Calendar
2/20/2025SenateSenate/ committee report favorable
2/20/2025SenateSenate Comm - Favorable Recommendation
2/20/2025SenateSenate/ to standing committee
2/18/2025SenateSenate/ 1st reading (Introduced)
2/14/2025SenateSenate/ received from House
2/13/2025SenateHouse/ to Senate
2/13/2025HouseHouse/ passed 3rd reading
2/13/2025House
Bill Text
Enrolled
3/7/2025
Substitute #1
1/21/2025
Introduced
1/2/2025