HB143 is a bill in the Utah Legislature (2025 General Session): Firearm Safety Incentives.

What is the status of HB143?

Chaptered as of March 25, 2026. Latest action: Governor Signed (March 25, 2026).

MacPherson, Matt (R, 26), with 1 co-sponsor.

Where is the official record for HB143?

On the Utah Legislature website: https://le.utah.gov/~2025/bills/static/HB0143.html

Utah legislation · 2025 General Session

Utah HB143: Firearm Safety Incentives

Q: What does HB143 do?

In its own words: A bill of sale; (B) a contract; (C) an invoice; (D) a lease agreement; (E) a periodic notice of rates and services; (F) a price list; (G) a rate card; (H) a receipt; or (I) a service agreement. (e) (i) For purposes of Subsection (19)(b)(vi), the sales price of tangible personal property or a product subject to taxation under this chapter is de minimis if: (A) the seller's purchase price of the tangible personal property or product is 10% or less of the seller's total purchase price of the bundled transaction; or (B) the seller's sales price of the tangible personal property or product is 10% o.

Status: Chaptered, March 25, 2026

This bill establishes an annual sales tax holiday for firearm safety and storage devices.

What the bill says

A bill of sale; (B) a contract; (C) an invoice; (D) a lease agreement; (E) a periodic notice of rates and services; (F) a price list; (G) a rate card; (H) a receipt; or (I) a service agreement. (e) (i) For purposes of Subsection (19)(b)(vi), the sales price of tangible personal property or a product subject to taxation under this chapter is de minimis if: (A) the seller's purchase price of the tangible personal property or product is 10% or less of the seller's total purchase price of the bundled transaction; or (B) the seller's sales price of the tangible personal property or product is 10% o.

From the amended text:

a bill of sale; (B) a contract; (C) an invoice; (D) a lease agreement; (E) a periodic notice of rates and services; (F) a price list; (G) a rate card; (H) a receipt; or (I) a service agreement. (e) (i) For purposes of Subsection (19)(b)(vi), the sales price of tangible personal property or a product subject to taxation under this chapter is de minimis if: (A) the seller's purchase price of the tangible personal property or product is 10% or less of the seller's total purchase price of the bundled transaction; or (B) the seller's sales price of the tangible personal property or product is 10% or less of the seller's total sales price of the bundled transaction. (ii) For purposes of Subsection (19)(b)(vi), a seller: (A) shall use the seller's purchase price or the seller's sales price to determine if the purchase price or sales price of the tangible personal property or product subject to taxation under this chapter is de minimis; and (B) may not use a combination of the seller's purchase price and the seller's sales price to determine if the purchase price or sales price of the tangible personal property or product subject to taxation under this chapter is de minimis. (iii) For purposes of Subsection (19)(b)(vi), a seller shall use the full term of a …

Read the full official text

Utah HB143: Firearm Safety Incentives

What the bill says

Sponsors

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Common questions