All Roll Calls
Yes: 139 • No: 0
UtahS.B. 402025 General SessionSenateWALLET
Sales and Use Tax Act Amendments
Sponsored By: Daniel McCay (Republican)
Signed by Governor
Sales and Use TaxState Tax CommissionRevenue and TaxationLocal Option Sales Taxes
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 0 benefits, 3 costs, 3 mixed.
Counties can renew cultural taxes without voters
Third-, fourth-, fifth-, and sixth-class Utah counties can renew their cultural and recreational sales tax without another public vote. Residents must first have approved the tax for two consecutive 10-year periods. After that, renewal requires a majority vote of the county legislative body. The county must post the tax’s purposes at least 24 hours before voting and use the money for those purposes.
Higher taxes on short-term vehicle rentals
The law adds a 1.5% tax on covered short-term vehicle rentals in Utah, alongside the existing 2.5% tax. The extra money goes to the Fairpark district for its stadium contribution. The franchise agreement must be dated on or before June 30, 2032. Collection starts on the first calendar-quarter day at least 90 days after the Tax Commission receives the board’s agreement certificate. Collection and distribution stop on the first calendar-quarter day at least 90 days after the Commission receives written confirmation of completed stadium-contribution payments. Exemptions cover vehicles weighing 12,001 pounds or more when loaded, household moving vans, and qualifying repair or insurance replacement rentals.
Sellers face deadline for tax-error protection
The law limits how long sellers and certified service providers can avoid liability for uncollected tax caused by state database errors. Protection ends on the first calendar-quarter day after 90 days have passed from the Tax Commission’s first error notice. Sellers can then face liability for continuing to use the incorrect information.
Rural health taxes get one-time renewal exception
Rural county health care taxes and rural city hospital taxes can be renewed at the end of each 10-year period. Taxes imposed on or before January 1, 2024, get a one-time exception from voter approval. The county or city legislative body can approve the first renewal ending a 10-year period after that date. Later renewals require voter approval and otherwise follow the rules for starting the tax. Renewals continue local health funding while also continuing the tax paid by consumers.
County funding thresholds can change yearly
Each year by July 1, a first-class Utah county can index operating-cost thresholds used to allocate local tax money. These include the threshold for organizations eligible for a 45% allocation. They also include the $1.5 million average annual operating-cost threshold for zoological facilities and organizations. Changes must be rounded to the nearest $100 and can change which groups qualify for funding.
County tax starts and stops follow deadlines
Covered county taxes start or end on the first calendar-quarter day after a 90-day period following Tax Commission notice. Notice must state the action, legal authority, and effective date; a new tax notice must also state its rate. Billing-period and catalogue-sale rules can affect the date. The waiting period delays new tax charges, but also delays tax relief after a repeal.
Sponsors & Cosponsors
Sponsor
Daniel McCay
Republican • Senate
Cosponsors
Steve Eliason
Republican • House
Roll Call Votes
Senate vote • 3/7/2025
Senate/ circled
Yes: 0 • No: 0
Senate vote • 3/7/2025
Senate/ concurs with House amendment
Yes: 24 • No: 0
Senate vote • 3/7/2025
Senate/ uncircled
Yes: 0 • No: 0
House vote • 3/7/2025
House/ substituted
Yes: 0 • No: 0
House vote • 3/7/2025
House/ passed 3rd reading
Yes: 70 • No: 0
House vote • 2/28/2025
House Comm - Substitute Recommendation
Yes: 10 • No: 0
House vote • 2/28/2025
House Comm - Favorable Recommendation
Yes: 10 • No: 0
Senate vote • 1/21/2025
Senate/ passed 2nd & 3rd readings/ suspension
Yes: 25 • No: 0
Senate vote • 1/21/2025
Senate/ circled
Yes: 0 • No: 0
Senate vote • 1/21/2025
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ circled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ circled
Yes: 0 • No: 0
House vote • Unknown
House/ substituted
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ uncircled
Yes: 0 • No: 0
Actions Timeline
Governor Signed
3/25/2025Senate/ to Governor
3/17/2025SenateSenate/ received enrolled bill from Printing
3/17/2025SenateSenate/ enrolled bill to Printing
3/14/2025SenateEnrolled Bill Returned to House or Senate
3/14/2025Draft of Enrolled Bill Prepared
3/12/2025Bill Received from Senate for Enrolling
3/12/2025Senate/ signed by President/ sent for enrolling
3/12/2025SenateSenate/ received from House
3/12/2025SenateHouse/ to Senate
3/8/2025HouseHouse/ signed by Speaker/ returned to Senate
3/8/2025HouseHouse/ received from Senate
3/8/2025HouseSenate/ to House
3/7/2025SenateSenate/ concurs with House amendment
3/7/2025SenateSenate/ uncircled
3/7/2025SenateSenate/ circled
3/7/2025SenateSenate/ placed on Concurrence Calendar
3/7/2025SenateSenate/ received from House
3/7/2025SenateHouse/ to Senate
3/7/2025HouseHouse/ passed 3rd reading
3/7/2025HouseHouse/ substituted
3/7/2025HouseHouse/ 3rd reading
3/7/2025HouseHouse/ Rules to 3rd Reading Calendar
3/7/2025HouseHouse/ 3rd Reading Calendar to Rules
3/4/2025HouseHouse/ 2nd reading
3/3/2025House
Bill Text
Enrolled
3/14/2025
Substitute #2
3/2/2025
Substitute #1
2/27/2025
Introduced
12/20/2024