All Roll Calls
Yes: 178 • No: 46
UtahS.B. 472025 General SessionSenateWALLET
Sales and Use Tax Remittance Amendments
Sponsored By: Wayne A. Harper (Republican)
Signed by Governor
Sales and Use TaxState Tax CommissionRevenue and Taxation
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 1 benefits, 1 costs, 1 mixed.
Online sellers lose transaction-count tax collection test
Beginning July 1, 2025, Utah removes the separate 200-transaction tax collection test for remote sellers and marketplace businesses. Remote sellers with no other Utah collection duty must still collect above $100,000 in covered Utah sales. Covered sales include goods, electronically delivered products, and services. Marketplace facilitators count their own sales plus sales they make or arrange for marketplace sellers toward the $100,000 threshold. Marketplace sellers apply that threshold to Utah sales outside a facilitator. Each threshold uses the current or previous calendar year; purchasers still owe tax when sellers do not collect it.
Online marketplaces lose past tax protection
Beginning July 1, 2025, marketplace facilitators lose limited protection from tax liability for sales made or arranged through December 31, 2022. The former protection covered good-faith errors, but not errors in deciding where a sale was taxed. It applied only when the facilitator and marketplace seller were not affiliates. Error-rate caps were 7% for 2019–2020, 5% for 2021, and 3% for 2022. Removing this protection leaves affected facilitators exposed to tax liability for those past sales.
Tax Commission funding shifts between sources
For July 1, 2025, through June 30, 2026, the law changes the Utah State Tax Commission’s funding sources. It cuts ongoing General Fund support by $3.28 million and increases Administrative Charge Account funding by the same amount. It also adds $360,000 in one-time General Fund support and cuts one-time account funding by $360,000. These offsetting changes do not create a household payment or benefit.
Sponsors & Cosponsors
Sponsor
Wayne A. Harper
Republican • Senate
Cosponsors
Steve Eliason
Republican • House
Roll Call Votes
Senate vote • 3/6/2025
Senate/ concurs with House amendment
Yes: 26 • No: 0
House vote • 3/5/2025
House/ failed
Yes: 12 • No: 45
House vote • 3/5/2025
House/ circled
Yes: 0 • No: 0
House vote • 3/5/2025
House/ uncircled
Yes: 0 • No: 0
House vote • 3/5/2025
House/ passed 3rd reading
Yes: 71 • No: 0
House vote • 3/5/2025
House/ motion to reconsider
Yes: 0 • No: 0
House vote • 3/5/2025
House/ substituted
Yes: 0 • No: 0
House vote • 2/13/2025
House Comm - Favorable Recommendation
Yes: 10 • No: 0
Senate vote • 2/6/2025
Senate/ passed 3rd reading
Yes: 27 • No: 1
Senate vote • 2/5/2025
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 2/5/2025
Senate/ passed 2nd reading
Yes: 27 • No: 0
Senate vote • 2/4/2025
Senate/ circled
Yes: 0 • No: 0
Senate vote • 1/29/2025
Senate Comm - Favorable Recommendation
Yes: 5 • No: 0
Senate vote • Unknown
Senate/ circled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ uncircled
Yes: 0 • No: 0
House vote • Unknown
House/ circled
Yes: 0 • No: 0
House vote • Unknown
House/ uncircled
Yes: 0 • No: 0
House vote • Unknown
House/ motion to reconsider
Yes: 0 • No: 0
House vote • Unknown
House/ substituted
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
3/13/2025SenateEnrolled Bill Returned to House or Senate
3/13/2025Draft 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
3/6/2025HouseHouse/ signed by Speaker/ returned to Senate
3/6/2025HouseHouse/ received from Senate
3/6/2025HouseSenate/ to House
3/6/2025SenateSenate/ concurs with House amendment
3/6/2025SenateSenate/ placed on Concurrence Calendar
3/6/2025SenateSenate/ received from House
3/6/2025SenateHouse/ to Senate
3/5/2025HouseHouse/ passed 3rd reading
3/5/2025HouseHouse/ substituted
3/5/2025HouseHouse/ motion to reconsider
3/5/2025HouseHouse/ to Senate
3/5/2025HouseHouse/ failed
3/5/2025HouseHouse/ uncircled
3/5/2025HouseHouse/ circled
3/5/2025HouseHouse/ 3rd reading
3/5/2025House
Bill Text
Enrolled
3/13/2025
Substitute #1
2/20/2025
Introduced
12/27/2024