Local Sales Tax Distribution Amendments
Introduction
Feb 12
Senate Rules
Mar 5
Senate Committee
Feb 13
Senate 2nd Reading
Senate 3rd Reading
House Rules
House Committee
House Floor Vote
Governor
This bill addresses the distribution of local sales tax revenue.
This bill:
AI-generated summary. We recommend consulting the bill text for important decisions.
Under current law, local sales tax revenue collected in Utah is split — half distributed to cities and counties based on where the sale occurred, and half distributed based on population. This bill eliminates the population-based half of that split and directs 100% of local sales tax revenue to be distributed based solely on where each transaction takes place, effective July 1, 2026.
Introduction
Feb 12
Senate Rules
Mar 5
Senate Committee
Feb 13
Senate 2nd Reading
Senate 3rd Reading
House Rules
House Committee
House Floor Vote
Governor
IntroductionFeb 12
Senate RulesMar 5
Senate CommitteeFeb 13
Senate 2nd Reading
Senate 3rd Reading
House Rules
House Committee
House Floor Vote
Governor
This bill addresses the distribution of local sales tax revenue.
This bill:
AI-generated summary. We recommend consulting the bill text for important decisions.
Under current law, local sales tax revenue collected in Utah is split — half distributed to cities and counties based on where the sale occurred, and half distributed based on population. This bill eliminates the population-based half of that split and directs 100% of local sales tax revenue to be distributed based solely on where each transaction takes place, effective July 1, 2026.
Senate/ filed
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Senate Secretary
Senate/ comm rpt/ sent to Rules
Senate Rules Committee
Senate Comm - Recommends Returned to Rules
Senate Revenue and Taxation Committee
Senate Comm - Not Considered
Senate Revenue and Taxation Committee
Last updated Mar 26, 2026, 9:45 PM