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UtahS.B. 912025 General SessionSenateWALLET

Restaurant Tax Revisions

Sponsored By: Lincoln Fillmore (Republican)

Signed by Governor

Sales and Use TaxState Tax CommissionRevenue and Taxation

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

County food taxes reach more purchases

Beginning January 1, 2026, Utah counties can adopt an ordinance adding up to 1% tax on covered purchases. Covered sales include alcoholic drinks, food, food ingredients, and prepared food sold by restaurants. The tax also covers customized prepared food from convenience stores, gas stations, and grocery stores. For those stores, sellers must prepare or heat the food at the buyer’s request for immediate or on-site eating. Choosing only the amount does not count as customization. Customers pay the added tax only in counties that adopt it.

Sponsors & Cosponsors

Sponsor

  • Lincoln Fillmore

    Republican • Senate

Cosponsors

  • Jason B. Kyle

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 114 • No: 31

House vote • 3/7/2025

House/ circled

Yes: 0 • No: 0

House vote • 3/7/2025

House/ uncircled

Yes: 0 • No: 0

House vote • 3/7/2025

House/ passed 3rd reading

Yes: 41 • No: 30

House vote • 3/3/2025

House Comm - Favorable Recommendation

Yes: 10 • No: 1

Senate vote • 2/12/2025

Senate/ uncircled

Yes: 0 • No: 0

Senate vote • 2/12/2025

Senate/ circled

Yes: 0 • No: 0

Senate vote • 2/12/2025

Senate/ passed 3rd reading

Yes: 28 • No: 0

Senate vote • 2/11/2025

Senate/ passed 2nd reading

Yes: 25 • No: 0

Senate vote • 2/11/2025

Senate/ substituted

Yes: 0 • No: 0

Senate vote • 2/3/2025

Senate Comm - Favorable Recommendation

Yes: 5 • No: 0

Senate vote • 2/3/2025

Senate Comm - Substitute Recommendation

Yes: 5 • No: 0

House vote • Unknown

House/ 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/ uncircled

Yes: 0 • No: 0

Senate vote • Unknown

Senate/ substituted

Yes: 0 • No: 0

Actions Timeline

  1. Governor Signed

    3/25/2025

  2. Senate/ to Governor

    3/13/2025Senate

  3. Senate/ received enrolled bill from Printing

    3/13/2025Senate

  4. Senate/ enrolled bill to Printing

    3/12/2025Senate

  5. Enrolled Bill Returned to House or Senate

    3/12/2025

  6. Draft of Enrolled Bill Prepared

    3/7/2025

  7. Bill Received from Senate for Enrolling

    3/7/2025

  8. Senate/ signed by President/ sent for enrolling

    3/7/2025Senate

  9. Senate/ received from House

    3/7/2025Senate

  10. House/ to Senate

    3/7/2025House

  11. House/ signed by Speaker/ returned to Senate

    3/7/2025House

  12. House/ passed 3rd reading

    3/7/2025House

  13. House/ uncircled

    3/7/2025House

  14. House/ circled

    3/7/2025House

  15. House/ 3rd reading

    3/7/2025House

  16. House/ Rules to 3rd Reading Calendar

    3/7/2025House

  17. House/ 3rd Reading Calendar to Rules

    3/4/2025House

  18. House/ 2nd reading

    3/4/2025House

  19. House/ committee report favorable

    3/4/2025House

  20. House Comm - Favorable Recommendation

    3/3/2025House

  21. House/ to standing committee

    2/28/2025House

  22. House/ 1st reading (Introduced)

    2/21/2025House

  23. House/ received from Senate

    2/21/2025House

  24. Senate/ to House

    2/12/2025Senate

  25. Senate/ passed 3rd reading

    2/12/2025Senate

Bill Text

  • Enrolled

    3/12/2025

    PDF

  • Substitute #2

    2/5/2025

    PDF

  • Substitute #1

    1/23/2025

    PDF

  • Introduced

    1/10/2025

    PDF

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