S.B. 223
FailedSales and Use Tax Exemptions Modifications
SB0223S01 (Substitute)
Sales and Use Tax Exemptions Modifications
Introduction
Jan 30
Senate Rules
Senate Committee
Feb 2
Senate 2nd Reading
Feb 20
Senate 3rd Reading
Feb 23
House Rules
Mar 5
House Committee
Feb 25
House Floor Vote
Governor
What This Bill Does
This bill addresses sales and use tax exemptions.
Key Provisions
This bill:
- extends the duration of the sales and use tax exemption for tangible personal property used to increase the capacity of alternative energy electric production facilities; and
- makes technical changes.
Plain-Language Summary
AI-generated summary. We recommend consulting the bill text for important decisions.
Tucked inside Utah's lengthy list of sales tax exemptions, this bill extends a deadline that allows alternative energy electricity production facilities — such as wind or solar farms — to purchase equipment tax-free when expanding their generating capacity, pushing the exemption's cutoff date from June 30, 2027, to June 30, 2037. The bill also makes minor technical language updates with no substantive policy effect.
S.B. 223
FailedSales and Use Tax Exemptions Modifications
Current version: SB0223S01 (Substitute)
Introduction
Jan 30
Senate Rules
Senate Committee
Feb 2
Senate 2nd Reading
Feb 20
Senate 3rd Reading
Feb 23
House Rules
Mar 5
House Committee
Feb 25
House Floor Vote
Governor
IntroductionJan 30
Senate Rules
Senate CommitteeFeb 2
Senate 2nd ReadingFeb 20
Senate 3rd ReadingFeb 23
House RulesMar 5
House CommitteeFeb 25
House Floor Vote
Governor
What This Bill Does
This bill addresses sales and use tax exemptions.
Key Provisions
This bill:
- extends the duration of the sales and use tax exemption for tangible personal property used to increase the capacity of alternative energy electric production facilities; and
- makes technical changes.
Plain-Language Summary
AI-generated summary. We recommend consulting the bill text for important decisions.
Tucked inside Utah's lengthy list of sales tax exemptions, this bill extends a deadline that allows alternative energy electricity production facilities — such as wind or solar farms — to purchase equipment tax-free when expanding their generating capacity, pushing the exemption's cutoff date from June 30, 2027, to June 30, 2037. The bill also makes minor technical language updates with no substantive policy effect.
Votes
Motion: Favorable Recommendation
Motion: Held in Committee
Documents
Floor Debates
Committee Hearings
Other Versions
Original
Subjects
Action History31
Senate/ filed
Senate file for bills not passed
Senate/ received from House
Senate Secretary
House/ to Senate
Senate Secretary
House/ strike enacting clause
Clerk of the House
House/ comm rpt/ sent to Rules
House Rules Committee
Last updated Mar 26, 2026, 9:45 PM