SB162 is a bill in the Utah Legislature (2026 General Session): Online Sales Tax Amendments.

What is the status of SB162?

Signed into law as of March 23, 2026. Latest action: Governor Signed (March 23, 2026).

Wilson, Chris H. (R, 2), with 1 co-sponsor.

Where is the official record for SB162?

On the Utah Legislature website: https://le.utah.gov/~2026/bills/static/SB0162.html

Utah legislation · 2026 General Session

Utah SB162: Online Sales Tax Amendments

Q: What does SB162 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 (20)(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%.

Status: Signed into law, March 23, 2026

This bill modifies sales and use tax provisions for online transactions.

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 (20)(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%.

From the enrolled text, March 11, 2026:

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 (20)(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 (20)(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 (20)(b)(vi) , a seller shall use the full …

Read the full official text

Utah SB162: Online Sales Tax Amendments

What the bill says

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Common questions