# Utah S.B. 162: Online Sales Tax Amendments Utah S.B. 162, Online Sales Tax Amendments, is a 2026 General Session Senate bill sponsored by Chris H. Wilson (Republican); status signed, last action 2026-03-23 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-14). - Canonical: https://policyrisk.com/state-bill/UT-SB162-2026GS - As of: 2026-10-14 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah S.B. 162 - State: Utah - Session: 2026 General Session - Title: Online Sales Tax Amendments - Status: signed - Chamber: Senate - Introduced: 2026-01-19 - Last action: 2026-03-23, Governor Signed - Sponsor: Chris H. Wilson (Republican) - Cosponsors: 1 - Subjects: Electronic Transactions, Technology, Public Utilities and Technology, Sales and Use Tax, Revenue and Taxation - Touches household money: yes - Roll calls: 6 (135 yes, 4 no in all) - Economic provisions PRIA read: 6 ## Summary No summary available. ## Bill overview: provisions PRIA read - Sales tax relief for video subscribers: benefit, medium. 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: benefit, low. 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 reg… - Development-zone taxes enter Utah’s General Fund: benefit, low. 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… - Legislative Services gets sales tax exemption: benefit, low. 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: benefit, low. 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… - Sales taxes help fund convention projects: benefit, low. 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 a… ## Sponsors and cosponsors - Sponsor: Chris H. Wilson (Republican), Senate - Cosponsor: Steve Eliason (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-04 | House | House/ passed 3rd reading | pass | 69 | 1 | | | 2026-02-18 | House | House Comm - Favorable Recommendation | pass | 8 | 0 | | | 2026-02-11 | Senate | Senate/ passed 3rd reading | pass | 28 | 1 | | | 2026-02-10 | Senate | Senate/ passed 2nd reading | pass | 25 | 2 | | | 2026-02-10 | Senate | Senate/ substituted | fail | 0 | 0 | | | 2026-01-28 | Senate | Senate Comm - Favorable Recommendation | pass | 5 | 0 | | ## Actions (38) - 2026-03-23: Governor Signed - 2026-03-13: Senate/ to Governor (Senate) - 2026-03-13: Senate/ received enrolled bill from Printing (Senate) - 2026-03-11: Senate/ enrolled bill to Printing (Senate) - 2026-03-11: Enrolled Bill Returned to House or Senate - 2026-03-06: Draft of Enrolled Bill Prepared - 2026-03-06: Bill Received from Senate for Enrolling - 2026-03-04: Senate/ signed by President/ sent for enrolling (Senate) - 2026-03-04: Senate/ received from House (Senate) - 2026-03-04: House/ to Senate (House) - 2026-03-04: House/ signed by Speaker/ returned to Senate (House) - 2026-03-04: House/ passed 3rd reading (House) - 2026-03-04: House/ 3rd reading (House) - 2026-03-03: House/ Rules to 3rd Reading Calendar (House) - 2026-03-03: House/ 3rd Reading Calendar to Rules (House) - 2026-03-03: House/ Rules to 3rd Reading Calendar (House) - 2026-02-25: House/ 2nd reading (House) - 2026-02-25: House/ Rules to 3rd Reading Calendar (House) - 2026-02-18: House/ return to Rules due to fiscal impact (House) - 2026-02-18: House/ committee report favorable (House) - 2026-02-18: House Comm - Favorable Recommendation - 2026-02-13: House/ to standing committee (House) - 2026-02-12: House/ 1st reading (Introduced) (House) - 2026-02-11: House/ received from Senate (House) - 2026-02-11: Senate/ to House (Senate) - 2026-02-11: Senate/ passed 3rd reading (Senate) - 2026-02-11: Senate/ 3rd reading (Senate) - 2026-02-10: Senate/ passed 2nd reading (Senate) - 2026-02-10: Senate/ substituted (Senate) - 2026-02-10: Senate/ 2nd reading (Senate) - 2026-01-29: Senate/ placed on 2nd Reading Calendar (Senate) - 2026-01-29: Senate/ committee report favorable (Senate) - 2026-01-28: Senate Comm - Favorable Recommendation - 2026-01-26: Senate/ received fiscal note from Fiscal Analyst (Senate) - 2026-01-23: Senate/ to standing committee (Senate) - 2026-01-20: Senate/ 1st reading (Introduced) (Senate) - 2026-01-20: Senate/ received bill from Legislative Research (Senate) - 2026-01-19: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2026-03-11: [PDF](https://le.utah.gov/Session/2026/bills/enrolled/SB0162.pdf) - Substitute #1, 2026-02-03: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0162S01.pdf) - Introduced, 2026-01-19: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0162.pdf) ## Related bills - H.B. 94: Criminal Accounts Receivable Amendments (signed) - H.B. 101: Firearm Background Check Amendments (signed) - H.B. 178: School Zone Speeding Amendments (signed) - H.B. 134: Offender Transfer Amendments (signed) - H.B. 136: Unlicensed Driver Amendments (signed) - H.B. 220: Public Safety Data Amendments (signed) ## Sources - [Enrolled (PDF)](https://le.utah.gov/Session/2026/bills/enrolled/SB0162.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0162S01.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0162.pdf) ## Related - [H.B. 94: Criminal Accounts Receivable Amendments](https://policyrisk.com/state-bill/UT-HB94-2026GS) - [H.B. 101: Firearm Background Check Amendments](https://policyrisk.com/state-bill/UT-HB101-2026GS) - [H.B. 178: School Zone Speeding Amendments](https://policyrisk.com/state-bill/UT-HB178-2026GS) - [H.B. 134: Offender Transfer Amendments](https://policyrisk.com/state-bill/UT-HB134-2026GS) - [H.B. 136: Unlicensed Driver Amendments](https://policyrisk.com/state-bill/UT-HB136-2026GS) - [H.B. 220: Public Safety Data Amendments](https://policyrisk.com/state-bill/UT-HB220-2026GS) - [Utah bills](https://policyrisk.com/states/utah/bills) - [Utah state hub](https://policyrisk.com/states/utah) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/UT-SB162-2026GS (as of 2026-10-14).