Utah 2026 General Session Status: To Executive 1 R cosponsors

SB 203 — Local Option Sales Tax Amendments

Last action — Senate/ filed

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been sent to the executive. Introduced January 27, 2026. It awaits signature.

Next likely step: the executive signs it into law or issues a veto.

Prognosis

Advancing 44% · moderate confidence

Where this bill stands today.

Odds of enactment

Moderate

How often bills like it became law.

  • To Executive

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

How this bill changes current law

3 changes Share ↗

Compared against the Utah Code as published AI-generated reading aid — verify against the official bill.

The bill expands the definition of 'qualifying political subdivision' to include certain municipalities in second class counties, allowing them to impose an emergency services sales tax.

  • Utah Code § 59-12-2401

    or → ; or

    Adjusts the list of qualifying political subdivisions by providing an additional category for certain municipalities.

  • Utah Code § 59-12-2401

    the boundaries of a special service district described in Subsection (4)(b); and provides, or contracts with a special service district described in Subsection (4)(b) to receive, emergency services within the city or town. → whose emergency services geographic response area includes a state park that is 22,000 or more acres in area.

    Allows specific cities or towns within second class counties to qualify based on their proximity to large state parks.

  • Utah Code § 59-12-2402

    the governing body of a qualifying political subdivision may, subject to Subsection (1)(b), impose a sales and use tax on the transactions described in Subsection 59-12-103(1) in the following amount: → the governing body of a qualifying political subdivision described in Subsection 59-12-2401(4)(d) may only impose a tax rate described in Subsection (1)(a)(i).

    Restricts certain newly qualified municipalities to a lower tax rate of up to .33%.

Action History

  1. Senate/ filed

  2. Senate/ strike enacting clause

  3. Senate/ comm rpt/ sent to Rules [Senate Rules Committee]

  4. Senate Comm - Recommends Returned to Rules [Senate Revenue and Taxation Committee]

  5. Senate/ received fiscal note from Fiscal Analyst

  6. LFA/ fiscal note publicly available for SB0203

  7. LFA/ fiscal note sent to sponsor for SB0203

  8. Senate/ to standing committee [Senate Revenue and Taxation Committee]

  9. Senate/ 1st reading (Introduced)

  10. Senate/ received bill from Legislative Research

  11. LFA/ bill sent to agencies for fiscal input for SB0203

  12. LFA/ bill assigned to staff for fiscal analysis for SB0203

  13. Numbered Bill Publicly Distributed

  14. Bill Numbered but not Distributed

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 103 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (103)

103 members have not signed on to this bill.

Show all 103 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 203?
SB 203 is sponsored by Jerry W Stevenson (Republican).
What is the current status of SB 203?
This bill has been sent to the executive. Introduced January 27, 2026. It awaits signature.
Where can I track SB 203?
Track SB 203 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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