S.B. 289: Local Sales Tax Distribution Amendments
2026 General Session · Originating chamber: Senate
What the bill does
Did not pass both chambers; the bill was filed on March 6, 2026.
This bill addresses the distribution of local sales tax revenue.
- Provides for the total distribution of local sales tax revenue on the basis of transaction location
- Makes technical and conforming changes
How it moved
- · Senate1st reading (Introduced)
- · Senateto standing committee
- · SenateSenate Comm - Recommends Returned to Rules
- · Senatefiled
Fiscal note
- 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 an estimated $7,800 one-time from the State Tax Commission Administrative Charge Account in FY 2026 for tax system programming changes and updates to related forms, instructions, and processes.
- Local government: Enactment of this legislation is estimated to result in no overall change in the aggregate amount of local option sales tax revenue among local governments, however it could result in a significant change in the relative distribution of such revenue for any given locality beginning in FY 2027. It is estimated that 94 local governments would receive an increase in local sales tax revenue, up to $31.
- Individuals and businesses: Enactment of this legislation likely will not result in direct expenditures from tax or fee changes for Utah residents and businesses.
Bill overview
Sponsor: Nate Blouin
Legislature passed-list status: Not available in the saved metadata.
Latest recorded action
filed
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.