All Roll Calls
Yes: 137 • No: 0
UtahS.B. 2132025 General SessionSenateWALLET
Sales and Use Tax Modifications
Sponsored By: Wayne A. Harper (Republican)
Signed by Governor
EnergySales and Use TaxRevenue and TaxationSales Tax ExemptionsEnergy Storage
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Energy storage manufacturers get sales tax relief
Beginning July 1, 2025, qualifying energy storage manufacturers get a Utah sales and use tax exemption. Facilities must make equipment or devices in Utah that store and release energy to provide electric power. The exemption covers items built into that equipment or those devices at the facility. It also covers purchases or leases of machinery, equipment, and normal operating repair or replacement parts. These purchases or leases must be used only to run the facility.
Government tax exemption includes agencies, excludes schools
The law defines which government bodies count for the sales tax exemption in Utah Code Section 59-12-104(41). It includes Utah’s executive, judicial, and legislative branches, the National Guard, independent entities, and local governments. It excludes the state’s public school and higher education systems, including schools, education boards, and listed colleges and universities. These exclusions apply to this exemption, not every sales tax exemption for education.
Sponsors & Cosponsors
Sponsor
Wayne A. Harper
Republican • Senate
Cosponsors
Moss, Jefferson
Affiliation unavailable
Roll Call Votes
House vote • 3/7/2025
House/ circled
Yes: 0 • No: 0
House vote • 3/7/2025
House/ passed 3rd reading
Yes: 72 • No: 0
House vote • 3/7/2025
House/ uncircled
Yes: 0 • No: 0
House vote • 2/28/2025
House Comm - Favorable Recommendation
Yes: 9 • No: 0
Senate vote • 2/24/2025
Senate/ passed 3rd reading
Yes: 23 • No: 0
Senate vote • 2/21/2025
Senate/ passed 2nd reading
Yes: 24 • No: 0
Senate vote • 2/14/2025
Senate Comm - Amendment Recommendation
Yes: 5 • No: 0
Senate vote • 2/14/2025
Senate Comm - Favorable Recommendation
Yes: 4 • No: 0
House vote • Unknown
House/ uncircled
Yes: 0 • No: 0
House vote • Unknown
House/ circled
Yes: 0 • No: 0
Actions Timeline
Governor Signed
3/26/2025Senate/ to Governor
3/13/2025SenateSenate/ received enrolled bill from Printing
3/13/2025SenateSenate/ enrolled bill to Printing
3/7/2025SenateEnrolled Bill Returned to House or Senate
3/7/2025Draft of Enrolled Bill Prepared
3/7/2025Bill Received from Senate for Enrolling
3/7/2025Senate/ signed by President/ sent for enrolling
3/7/2025SenateSenate/ received from House
3/7/2025SenateHouse/ to Senate
3/7/2025HouseHouse/ signed by Speaker/ returned to Senate
3/7/2025HouseHouse/ passed 3rd reading
3/7/2025HouseHouse/ uncircled
3/7/2025HouseHouse/ circled
3/7/2025HouseHouse/ 3rd reading
3/7/2025HouseHouse/ 2nd reading
2/28/2025HouseHouse/ committee report favorable
2/28/2025HouseHouse Comm - Favorable Recommendation
2/28/2025HouseHouse/ to standing committee
2/25/2025HouseHouse/ 1st reading (Introduced)
2/24/2025HouseHouse/ received from Senate
2/24/2025HouseSenate/ to House
2/24/2025SenateSenate/ passed 3rd reading
2/24/2025SenateSenate/ 3rd reading
2/24/2025SenateSenate/ passed 2nd reading
2/21/2025Senate
Bill Text
Enrolled
3/7/2025
Amended 2/14/2025 10:02:211
2/14/2025
Introduced
2/3/2025