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
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 6 benefits, 0 costs, 0 mixed.
Sales tax relief for video subscribers
Beginning July 1, 2026, covered video and audio service payments are exempt from Utah sales and use tax. The exemption covers transactions subject to Utah’s separate Multi-Channel Video or Audio Service Tax Act. It does not remove that separate service tax. The law does not state the dollar savings.
Businesses get out-of-state purchase tax relief
Businesses get a Utah sales and use tax exemption for qualifying goods and electronically transferred products bought outside Utah. They must bring the item into Utah for business use after first using it outside Utah for its designed purpose. Leases and rentals do not qualify. Vehicles must be registered outside Utah and not require Utah registration based on residency. Vehicle sales exempt under Utah Code Section 59-12-104(33) are excluded from this exemption.
Development-zone taxes enter Utah’s General Fund
Utah deposits specified development-zone sales tax revenue into its General Fund. For revenue under the 4.7% rate, the shares are 15% for housing and transit zones and 100% for Fairpark. The Point of the Mountain share is 50% of the specified revenue. Capital-city convention center zones contribute 50% of the specified sales and use tax increment. Sales must occur within a qualified zone and be reported on Form TC-62M, Schedule J, or a similar designated form.
Legislative Services gets sales tax exemption
The Office of Legislative Services qualifies for Utah’s sales and use tax exemption for governmental entities. The law includes the office in the definition used for that exemption.
Point of Mountain receives tax revenue
Utah sends 50% of sales and use tax revenue from Point of the Mountain state land to its State Land Authority. Payments start in the calendar quarter beginning at least 90 days after the authority submits an accurate, certified land map. Added land requires an updated certified map and follows the same timing rule. Payments stop in the quarter beginning at least 90 days after the Tax Commission receives written notice that secured bonds are fully paid.
Sales taxes help fund convention projects
Utah deposits state sales tax revenue identified in Section 63N-2-503.5 into the Convention Incentive Fund. Capital-city convention center zones also receive tax revenue tied to 50% of the specified increment under the 4.7% tax rate. This construction-related payment covers materials delivered to an outlet in the zone for permanent attachment to property there. Sellers must establish that outlet with the Tax Commission and report the material sales to it. Sales reported on a simplified electronic return do not qualify.
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/ passed 2nd reading
Yes: 25 • No: 2
Senate vote • 2/10/2026
Senate/ substituted
Yes: 0 • No: 0
Senate 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