RS & UT; food for human consumption and essential personal hygiene products, delayed effective date.
Sponsored By: David R. Suetterlein (Republican)
In Committee
Summary
Sales and use tax; food purchased for human consumption and essential personal hygiene products. Eliminates the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products. Under current law, no other sales and use tax is applied to such products. The bill requires an equivalent amount of revenue to be distributed to cities and counties on a monthly basis in compensation for the lost tax revenue. The bill has a delayed effective date of January 1, 2027.
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
David R. Suetterlein
Republican • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Continued from last session
7/21/2026SenateContinued to 2027 in Finance and Appropriations (9-Y 5-N)
1/20/2026SenateFiscal Impact statement From TAX (1/17/2026 10:37 am)
1/17/2026SenateReferred to Committee on Finance and Appropriations
11/17/2025SenatePrefiled and ordered printed; Offered 01-14-2026 26100497D
11/17/2025Senate
Bill Text
Introduced
11/17/2025
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