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Wednesday, November 4, 2026

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Utah bill tracker

H.B. 162: Local Sales Tax Modifications

2026 General Session · Originating chamber: House

Saved official records and Ledger coverage. The outcome below is from the Legislature’s own step list.

What the bill does

Did not pass both chambers; the bill was filed on March 6, 2026.

This bill modifies local sales and use tax provisions.

  • Defines terms
  • Allows certain municipalities to impose a local option sales and use tax for purposes of funding infrastructure improvements for the municipality's local law enforcement agency
  • Requires a municipality's legislative body to hold a public hearing before approving the tax
  • Requires a municipality to deposit tax revenue into a special revenue fund that is separate from the municipality's general fund
  • Provides for the reauthorization of a tax at the end of the levy period
  • Addresses the administration and collection of the tax
  • Allows the State Tax Commission to retain an administrative charge from collected tax revenue
  • Makes technical and conforming changes

The description and list come from the bill's own long title as recorded by the Legislature. Read the official bill. The Ledger takes no position on it.

Subjects: Law Enforcement and Criminal Justice · Municipalities · Political Subdivisions (Local Issues) · Sales and Use Tax · Revenue and Taxation · Local Option Sales Taxes

How it moved

  1. · House1st reading (Introduced)Rules Committee
  2. · Housefiledfile for bills not passed

Steps as the Legislature recorded them; clerical and fiscal-staff entries are left out. Numbers such as 54-14-7 are yeas, nays and absent.

Fiscal note

From the Legislative Fiscal Analyst's note on H.B. 162, dated January 20, 2026. A fiscal note estimates direct costs and revenue; it is not an appropriation.

  • State revenue: Enactment of this legislation likely will not materially impact state revenue.
  • State expenditures: State Tax Commission Administrative Charge Account (GFR), One-time Enactment of this legislation could cost the Tax Commission $7,800 one-time in FY 2027 from the Tax Commission Administrative Charge Account for system updates.
  • Local government: Enactment of this bill could increase local sales tax revenues to municipalities that choose to impose this tax. Should the new tax be imposed at the full rate in all eligible municipalities, it could generate up to $93.7 million annually.
  • Individuals and businesses: Taxpayers in areas where the new tax is imposed would pay additional sales tax on taxable purchases (less grocery food) at a rate of up to 0.5%. Should the new tax be imposed at the full rate in all eligible municipalities, it could increase sales tax liability for taxpayers by up to $93.7 million annually.

Bill overview

Sponsor: Christine F. Watkins

Legislature passed-list status: Not available in the saved metadata.

Passed-list membership is not a finding that a bill was signed or took effect. A bill absent from that list is not necessarily pending or defeated.

Latest recorded action

filed
Action date:

The full step list is above. Find the bill in the official session list for status, hearings and committee records.

Recorded floor votes

No floor-vote records for this bill and session are available here. This does not mean no vote occurred; consult the official bill record.

Ledger coverage

No Ledger stories with an explicit source link to this bill and session are listed here.