SB 2297 — Sales tax; exempt motor vehicle transfers to and from trusts, corporations, partnerships and limited liability companies.
Last action — Died In Committee
No card. One bill, free forever — alerts when it moves.
-
✓Introduced
-
2In Committee
-
3Passed Senate
-
4Passed House
-
5To Executive
-
6Enacted
This bill died with 2020 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
Bill Text
- Current version View text Current html
AI-generated reading aid from the bill's amendatory text — verify against the official bill.
The bill exempts certain transfers of motor vehicle titles from sales taxation.
-
Section 27-65-201
Transfers of legal ownership of motor vehicles, without actual consideration for the transfer, between a trustee and a beneficiary of a trust, as evidenced by an affidavit prepared by the Department of Revenue and signed by the transferor.
Adds an exemption for vehicle title transfers between a trustee and beneficiary.
-
Section 27-65-201
Transfers of legal ownership of motor vehicles between a corporation and one (1) of its shareholders in a transaction which qualifies for nonrecognition of gain or loss pursuant to Section 351 of the Internal Revenue Code as it exists at the time of the transfer, as evidenced by an affidavit prepared by the Department of Revenue and signed by the transferor.
Adds an exemption for vehicle title transfers between a corporation and its shareholders in qualifying transactions.
-
Section 27-65-201
Transfers of legal ownership of motor vehicles between a partnership or limited liability company and one of its partners or owners, as evidenced by an affidavit prepared by the Department of Revenue and signed by the transferor.
Adds an exemption for vehicle title transfers between partnerships or LLCs and their partners or owners.
Action History
-
Died In Committee
-
Referred To Finance
Sponsors
- Chris Johnson · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 174 not signed on
Sponsors (1)
- Chris Johnson Republican
Co-sponsors (0)
None.
Not signed on (174)
174 members have not signed on to this bill.
Show all 174 →"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.
Subjects
Frequently asked questions
- Who sponsors SB 2297?
- SB 2297 is sponsored by Chris Johnson (Republican).
- What is the current status of SB 2297?
- This bill died with 2020 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track SB 2297?
- Track SB 2297 free on One Click Politics — get push/email alerts when it moves.
Make your voice heard on SB 2297
Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.
Stay ahead of SB 2297
Last checked for changes 3 months ago · updated continuously
One Click Politics tracks every bill in Congress and all 50 states.
Track this bill →