# Utah S.B. 27: Motor Vehicle Division Amendments Utah S.B. 27, Motor Vehicle Division Amendments, is a 2025 General Session Senate bill sponsored by Wayne A. Harper (Republican); status signed, last action 2025-03-25 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/UT-SB27-2025GS - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah S.B. 27 - State: Utah - Session: 2025 General Session - Title: Motor Vehicle Division Amendments - Status: signed - Chamber: Senate - Introduced: 2024-12-18 - Last action: 2025-03-25, Governor Signed - Sponsor: Wayne A. Harper (Republican) - Cosponsors: 1 - Subjects: Boating, Motor Vehicle Insurance, Sales and Use Tax, Motor Vehicles, Motorcycles, Transportation, Vehicle Registration, Off-highway Vehicles, Division of Motor Vehicles, Transportation Funding - Touches household money: yes - Roll calls: 14 (174 yes, 0 no in all) - Economic provisions PRIA read: 29 ## Summary No summary available. ## Bill overview: provisions PRIA read - State revenue supports Utah transportation projects: benefit, medium. Each fiscal year, Utah directs a formula-based share of specified state tax revenue to the Transportation Investment Fund of 2005. The formula starts with 26.24% of that revenue. It subtracts $1.8134 million and a separate earmark specified in the law. It also subtracts 35% of current-year fuel-tax… - Off-road motorcycles and snowmobiles drop plates: benefit, low. Beginning May 7, 2025, off-highway motorcycles and snowmobiles no longer need an off-highway vehicle license plate. Owners must still obtain and display an off-highway vehicle registration sticker. This changes the display requirement, not the need to register. - Qualifying off-road motorcycles gain road access: benefit, low. Beginning May 7, 2025, modified off-highway motorcycles can qualify as street-legal all-terrain vehicles, which count as motor vehicles. Road use requires compliance with equipment, registration, licensing, insurance, and speed rules. Interstate highways and areas closed to motor vehicles remain of… - Street-legal all-terrain vehicles avoid extra fees: benefit, low. Beginning May 7, 2025, vehicles registered as street-legal all-terrain vehicles do not owe the additional motor vehicle registration fee. Their off-highway vehicle registration and other fees still apply. The provision does not state the amount saved. - Lower sales taxes in affected counties: benefit, low. Beginning July 1, 2026, Utah removes the Part 18 rate from state sales tax calculations in counties charging it. The specified 4.70% state rate and other applicable state rates remain. This also covers the specified bundled purchases of food and other goods. Savings depend on the purchase amount an… - Tax relief for qualifying Navajo-area purchases: benefit, low. Beginning July 1, 2026, qualifying accommodations and services in Utah's Navajo Nation taxing areas are exempt from specified Utah sales taxes. The Nation must impose and collect tax regardless of whether the buyer is an enrolled member. Sellers still collect any amount by which the Utah tax exceed… - Counties get search and rescue support: benefit, low. Utah dedicates $200,000 annually solely to the Search and Rescue Financial Assistance Program. Beginning July 1, 2026, counties can receive reimbursement for all or part of eligible search-and-rescue base expenses. Reimbursements require advisory board approval and available funds; regular or perma… - Watersheds and cloud seeding receive funding: benefit, low. Utah provides $500,000 annually to the Department of Natural Resources for watershed rehabilitation or restoration. Any unspent restoration money moves to the Water Resources Conservation and Development Fund at year-end. The Division of Water Resources also receives $150,000 annually for cloud-see… - Annual funding for emergency food help: benefit, low. Utah deposits $533,750 each fiscal year into the Qualified Emergency Food Agencies Fund. The money supports qualifying emergency food agencies and must follow the fund's spending rules. This supports food assistance, but the law does not set a household benefit amount or eligibility formula. - Fairpark and Point receive development revenue: benefit, low. Beginning October 1, 2024, specified state sales tax revenue from the Fairpark district's sales tax area goes to the district. Beginning July 1, 2026, the Point of the Mountain State Land Authority receives 50% of specified sales tax revenue from its state land. Point distributions start in the cal… - Funding supports active transportation and canyons: benefit, low. Utah deposits $45 million annually into the Active Transportation Investment Fund. The Cottonwood Canyons Transportation Investment Fund also receives 0.44% of specified state tax revenue each year. These allocations fund transportation accounts without naming specific projects or providing direct… - Outdoor recreation infrastructure gets dedicated revenue: benefit, low. Utah directs 1% of specified state tax revenue each year to the Outdoor Recreation Adventure Infrastructure Restricted Account. The dollar amount changes with state revenue. This allocation does not identify specific projects or provide direct household payments. - Water-rights cases receive annual staffing support: benefit, low. Utah provides $175,000 each year for legal and technical staff handling water-rights cases. At year-end, half of any unspent money moves to the Water Resources Conservation and Development Fund. The wastewater and drinking-water loan accounts each receive 25% of the unspent money. - Annual funding supports water and sewer systems: benefit, low. Each year, Utah deposits $7.175 million into the Water Resources Conservation and Development Fund. Authorized uses include water and ground studies, required dam-safety work, and protection of Utah's interstate water allocations, including related staff. Wastewater and drinking-water loan accounts… - State revenue supports major water projects: benefit, low. Each year, Utah directs 1.4543% of specified state tax revenue to the Water Infrastructure Restricted Account. A separate formula subtracts specified statutory deposits from an amount equal to 1.4543% of that revenue. The Water Resources Conservation and Development Fund receives 85% of that formul… - Transit and commuter rail receive funding: benefit, low. Each year, the Transit Transportation Investment Fund receives 35% of fuel-tax revenue generated by rates above 29.4 cents per gallon. The Commuter Rail Subaccount receives 1% of specified state tax revenue annually. Beginning July 1, 2026, the law creates that subaccount for commuter rail improvem… - Sales tax revenue supports Medicaid funding: benefit, low. For fiscal years beginning on or after July 1, 2019, Utah sends specified sales tax revenue to the Medicaid ACA Fund. The transfer covers revenue collected at a 0.15% rate on the transactions identified in the law. This directs program funding; it does not change Medicaid eligibility or set househo… - Uninsured boats face seasonal registration loss: cost, medium. The law's motorboat registration-revocation rules take effect May 7, 2025; the initial insurance-notice requirement begins January 1, 2026. The notice process follows a finding that a boat was uninsured for two consecutive months. Initial notices, second notices, and registration revocations apply… - Higher taxes on short-term vehicle rentals: cost, low. The law adds a 1.5% tax to qualifying vehicle rentals and leases lasting 30 days or less. This is on top of the existing 2.5% rental tax; the listed exemptions remain. The provision takes effect July 1, 2026, but collection starts on a separate transition date. A required certificate must confirm a… - Automated safety stops aren't considered parking: mixed, low. Beginning May 7, 2025, a vehicle is not considered parked while its automated driving system is engaged and it reaches the legally defined minimal risk condition. This changes how traffic-code parking rules apply only in that specific situation. - More towed vehicles count as trailers: mixed, low. Utah's trailer definition covers unpowered vehicles designed to carry people or property and be pulled by a motor vehicle. It no longer excludes a vehicle just because some weight rests on the towing vehicle. This changes which vehicles fall under trailer rules, without stating a specific new fee. - Personal vehicle owners gain registration options: mixed, low. Beginning May 7, 2025, even one noncommercial personal vehicle can qualify as a fleet for these registration rules. Beginning January 1, 2026, owners or lessees can apply for a different fleet registration schedule, subject to Tax Commission approval. Periods begin February 1, May 1, August 1, or N… - Off-road riders face helmet and flag rules: mixed, low. Beginning May 7, 2025, riders under 18 must wear properly fitted and fastened helmets on off-highway motorcycles on public land. Helmets must be designed for motorized vehicles and rated by the U.S. Department of Transportation; nobody may permit a minor's violation. On designated sand dunes, off-h… - Farm vehicles get low-cost sticker option: mixed, low. Beginning May 7, 2025, qualifying agricultural off-highway vehicles can get a farm-use sticker costing no more than $10. Applicants must show ownership, provide a title or manufacturer's certificate of origin, and sign a statement confirming agricultural use. Recreational use on public land, trails… - Sensitive species get restricted protection funding: mixed, low. Utah provides $2.45 million annually to protect sensitive plant and animal species, including authorized grants to local governments. The money cannot help anyone list or seek to list a species as federally threatened or endangered. At year-end, half of unspent money moves to the Water Resources Co… - Hotel funds change sources and support: mixed, low. Beginning July 1, 2026, specified state sales tax revenue goes to the Convention Incentive Fund. The Hotel Impact Mitigation Fund no longer lists the specified Division of Finance deposits as a funding source. Required county deposits remain, and host local governments or qualified hotel owners can… - Water-rights funding comes with spending limits: mixed, low. Each year, the Water Rights Restricted Account receives 15% of 1.4543% of specified revenue, after subtracting specified statutory deposits. Beginning July 1, 2026, its updated funding rules allow spending only after lawmakers approve it. Money can cover water-rights case costs; surface- and ground… - Car sharing gets separate tax classification: mixed, low. For Utah sales tax definitions, a short-term rental lasts less than 30 consecutive days and excludes car sharing. Shared vehicles, drivers, and owners use the definitions in Utah's car-sharing law. These definitions alone do not state a resulting tax rate or change in user costs. - Sales tax agreements cover another tax: mixed, low. Beginning July 1, 2026, Utah adds another sales and use tax to its definition of taxes covered by certain agreements. This definition change does not itself state a new tax rate or a change in household tax bills. ## Sponsors and cosponsors - Sponsor: Wayne A. Harper (Republican), Senate - Cosponsor: Kay J. Christofferson (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-02-27 | Senate | Senate/ concurs with House amendment | pass | 26 | 0 | | | 2025-02-26 | House | House/ passed 3rd reading | pass | 66 | 0 | | | 2025-02-26 | House | House/ floor amendment | fail | 0 | 0 | | | 2025-02-14 | House | House Comm - Amendment Recommendation | pass | 10 | 0 | | | 2025-02-14 | House | House Comm - Favorable Recommendation | pass | 10 | 0 | | | 2025-02-05 | Senate | Senate/ passed 3rd reading | pass | 28 | 0 | | | 2025-02-04 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2025-02-04 | Senate | Senate/ circled | fail | 0 | 0 | | | 2025-02-04 | Senate | Senate/ passed 2nd reading | pass | 24 | 0 | | | 2025-01-29 | Senate | Senate Comm - Favorable Recommendation | pass | 5 | 0 | | | 2025-01-29 | Senate | Senate Comm - Substitute Recommendation | pass | 5 | 0 | | | | Senate | Senate/ uncircled | fail | 0 | 0 | | | | House | House/ floor amendment | fail | 0 | 0 | | | | Senate | Senate/ circled | fail | 0 | 0 | | ## Actions (43) - 2025-03-25: Governor Signed - 2025-03-12: Senate/ to Governor (Senate) - 2025-03-12: Senate/ received enrolled bill from Printing (Senate) - 2025-03-07: Senate/ enrolled bill to Printing (Senate) - 2025-03-07: Enrolled Bill Returned to House or Senate - 2025-03-03: Draft of Enrolled Bill Prepared - 2025-03-03: Bill Received from Senate for Enrolling - 2025-02-27: Senate/ signed by President/ sent for enrolling (Senate) - 2025-02-27: Senate/ received from House (Senate) - 2025-02-27: House/ to Senate (House) - 2025-02-27: House/ signed by Speaker/ returned to Senate (House) - 2025-02-27: House/ received from Senate (House) - 2025-02-27: Senate/ to House (Senate) - 2025-02-27: Senate/ concurs with House amendment (Senate) - 2025-02-26: Senate/ placed on Concurrence Calendar (Senate) - 2025-02-26: Senate/ received from House (Senate) - 2025-02-26: House/ to Senate (House) - 2025-02-26: House/ passed 3rd reading (House) - 2025-02-26: House/ floor amendment (House) - 2025-02-26: House/ 3rd reading (House) - 2025-02-18: House/ 2nd reading (House) - 2025-02-18: House/ comm rpt/ amended (House) - 2025-02-14: House Comm - Favorable Recommendation (House) - 2025-02-14: House Comm - Amendment Recommendation (House) - 2025-02-13: House/ to standing committee (House) - 2025-02-06: House/ 1st reading (Introduced) (House) - 2025-02-05: House/ received from Senate (House) - 2025-02-05: Senate/ to House (Senate) - 2025-02-05: Senate/ passed 3rd reading (Senate) - 2025-02-05: Senate/ 3rd reading (Senate) - 2025-02-04: Senate/ passed 2nd reading (Senate) - 2025-02-04: Senate/ uncircled (Senate) - 2025-02-04: Senate/ circled (Senate) - 2025-02-04: Senate/ 2nd reading (Senate) - 2025-01-30: Senate/ placed on 2nd Reading Calendar (Senate) - 2025-01-30: Senate/ comm rpt/ substituted (Senate) - 2025-01-29: Senate Comm - Favorable Recommendation (Senate) - 2025-01-29: Senate Comm - Substitute Recommendation (Senate) - 2025-01-22: Senate/ received fiscal note from Fiscal Analyst (Senate) - 2025-01-21: Senate/ to standing committee (Senate) - 2025-01-21: Senate/ 1st reading (Introduced) (Senate) - 2025-01-02: Senate/ received bill from Legislative Research (Senate) - 2024-12-18: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2025-03-07: [PDF](https://le.utah.gov/Session/2025/bills/enrolled/SB0027.pdf) - Amended 2/26/2025 11:02:664, 2025-02-26: [PDF](https://le.utah.gov/Session/2025/bills/amended/AV_SB0027S01_2025-02-26_11-49-44.pdf) - Amended 2/18/2025 10:02:708, 2025-02-18: [PDF](https://le.utah.gov/Session/2025/bills/amended/AV_SB0027S01_2025-02-18_10-06-51.pdf) - Substitute #1, 2025-01-23: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0027S01.pdf) - Introduced, 2024-12-18: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0027.pdf) ## Related bills - S.B. 199: Guardianship Amendments (signed) - H.B. 562: Law Enforcement and Criminal Justice Amendments (signed) - H.B. 493: Medical Examiner Amendments (signed) - H.B. 482: Health and Human Services Reporting Requirements (signed) - S.B. 197: Property Tax Amendments (vetoed) - S.B. 3: Appropriations Adjustments (signed) ## Sources - [Enrolled (PDF)](https://le.utah.gov/Session/2025/bills/enrolled/SB0027.pdf) - [Amended 2/26/2025 11:02:664 (PDF)](https://le.utah.gov/Session/2025/bills/amended/AV_SB0027S01_2025-02-26_11-49-44.pdf) - [Amended 2/18/2025 10:02:708 (PDF)](https://le.utah.gov/Session/2025/bills/amended/AV_SB0027S01_2025-02-18_10-06-51.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0027S01.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0027.pdf) ## Related - [S.B. 199: Guardianship Amendments](https://policyrisk.com/state-bill/UT-SB199-2025GS) - [H.B. 562: Law Enforcement and Criminal Justice Amendments](https://policyrisk.com/state-bill/UT-HB562-2025GS) - [H.B. 493: Medical Examiner Amendments](https://policyrisk.com/state-bill/UT-HB493-2025GS) - [H.B. 482: Health and Human Services Reporting Requirements](https://policyrisk.com/state-bill/UT-HB482-2025GS) - [S.B. 197: Property Tax Amendments](https://policyrisk.com/state-bill/UT-SB197-2025GS) - [S.B. 3: Appropriations Adjustments](https://policyrisk.com/state-bill/UT-SB3-2025GS) - [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-SB27-2025GS (as of 2026-10-17).