# Utah S.B. 40: Sales and Use Tax Act Amendments Utah S.B. 40, Sales and Use Tax Act Amendments, is a 2025 General Session Senate bill sponsored by Daniel McCay (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-SB40-2025GS - 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. 40 - State: Utah - Session: 2025 General Session - Title: Sales and Use Tax Act Amendments - Status: signed - Chamber: Senate - Introduced: 2024-12-20 - Last action: 2025-03-25, Governor Signed - Sponsor: Daniel McCay (Republican) - Cosponsors: 1 - Subjects: Sales and Use Tax, State Tax Commission, Revenue and Taxation, Local Option Sales Taxes - Touches household money: yes - Roll calls: 15 (139 yes, 0 no in all) - Economic provisions PRIA read: 6 ## Summary No summary available. ## Bill overview: provisions PRIA read - Counties can renew cultural taxes without voters: cost, low. 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 co… - Higher taxes on short-term vehicle rentals: cost, low. 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 a… - Sellers face deadline for tax-error protection: cost, low. 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 cont… - Rural health taxes get one-time renewal exception: mixed, low. 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 th… - County funding thresholds can change yearly: mixed, low. 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… - County tax starts and stops follow deadlines: mixed, low. 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 w… ## Sponsors and cosponsors - Sponsor: Daniel McCay (Republican), Senate - Cosponsor: Steve Eliason (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-03-07 | Senate | Senate/ circled | fail | 0 | 0 | | | 2025-03-07 | Senate | Senate/ concurs with House amendment | pass | 24 | 0 | | | 2025-03-07 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2025-03-07 | House | House/ substituted | fail | 0 | 0 | | | 2025-03-07 | House | House/ passed 3rd reading | pass | 70 | 0 | | | 2025-02-28 | House | House Comm - Substitute Recommendation | pass | 10 | 0 | | | 2025-02-28 | House | House Comm - Favorable Recommendation | pass | 10 | 0 | | | 2025-01-21 | Senate | Senate/ passed 2nd & 3rd readings/ suspension | pass | 25 | 0 | | | 2025-01-21 | Senate | Senate/ circled | fail | 0 | 0 | | | 2025-01-21 | Senate | Senate/ uncircled | fail | 0 | 0 | | | | Senate | Senate/ circled | fail | 0 | 0 | | | | Senate | Senate/ uncircled | fail | 0 | 0 | | | | Senate | Senate/ circled | fail | 0 | 0 | | | | House | House/ substituted | fail | 0 | 0 | | | | Senate | Senate/ uncircled | fail | 0 | 0 | | ## Actions (43) - 2025-03-25: Governor Signed - 2025-03-17: Senate/ to Governor (Senate) - 2025-03-17: Senate/ received enrolled bill from Printing (Senate) - 2025-03-14: Senate/ enrolled bill to Printing (Senate) - 2025-03-14: Enrolled Bill Returned to House or Senate - 2025-03-12: Draft of Enrolled Bill Prepared - 2025-03-12: Bill Received from Senate for Enrolling - 2025-03-12: Senate/ signed by President/ sent for enrolling (Senate) - 2025-03-12: Senate/ received from House (Senate) - 2025-03-08: House/ to Senate (House) - 2025-03-08: House/ signed by Speaker/ returned to Senate (House) - 2025-03-08: House/ received from Senate (House) - 2025-03-07: Senate/ to House (Senate) - 2025-03-07: Senate/ concurs with House amendment (Senate) - 2025-03-07: Senate/ uncircled (Senate) - 2025-03-07: Senate/ circled (Senate) - 2025-03-07: Senate/ placed on Concurrence Calendar (Senate) - 2025-03-07: Senate/ received from House (Senate) - 2025-03-07: House/ to Senate (House) - 2025-03-07: House/ passed 3rd reading (House) - 2025-03-07: House/ substituted (House) - 2025-03-07: House/ 3rd reading (House) - 2025-03-07: House/ Rules to 3rd Reading Calendar (House) - 2025-03-04: House/ 3rd Reading Calendar to Rules (House) - 2025-03-03: House/ 2nd reading (House) - 2025-03-03: House/ Rules to 3rd Reading Calendar (House) - 2025-02-28: House/ return to Rules due to fiscal impact (House) - 2025-02-28: House/ comm rpt/ substituted (House) - 2025-02-28: House Comm - Favorable Recommendation (House) - 2025-02-28: House Comm - Substitute Recommendation (House) - 2025-01-23: House/ to standing committee (House) - 2025-01-22: House/ 1st reading (Introduced) (House) - 2025-01-22: House/ received from Senate (House) - 2025-01-21: Senate/ to House (Senate) - 2025-01-21: Senate/ passed 2nd & 3rd readings/ suspension (Senate) - 2025-01-21: Senate/ uncircled (Senate) - 2025-01-21: Senate/ circled (Senate) - 2025-01-21: Senate/ 2nd & 3rd readings/ suspension (Senate) - 2025-01-21: Senate/ placed on 2nd Reading Calendar (Senate) - 2025-01-21: Senate/ 1st reading (Introduced) (Senate) - 2025-01-16: Senate/ received fiscal note from Fiscal Analyst (Senate) - 2025-01-02: Senate/ received bill from Legislative Research (Senate) - 2024-12-20: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2025-03-14: [PDF](https://le.utah.gov/Session/2025/bills/enrolled/SB0040.pdf) - Substitute #2, 2025-03-02: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0040S02.pdf) - Substitute #1, 2025-02-27: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0040S01.pdf) - Introduced, 2024-12-20: [PDF](https://le.utah.gov/Session/2025/bills/introduced/SB0040.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/SB0040.pdf) - [Substitute #2 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0040S02.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0040S01.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2025/bills/introduced/SB0040.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-SB40-2025GS (as of 2026-10-17).