Utah legislation · 2026 General Session
Utah SB203: Local Option Sales Tax Amendments
Status: Failed, March 6, 2026
This bill modifies local option sales tax provisions.
What the bill says
From the introduced text, January 27, 2026:
0 Local Option Sales Tax Amendments 2026 GENERAL SESSION STATE OF UTAH Chief Sponsor: Jerry W Stevenson House Sponsor: LONG TITLE General Description: This bill modifies local option sales tax provisions. Highlighted Provisions: This bill: - allows certain municipalities located within second class counties to impose an emergency services sales and use tax, up to a certain rate, to fund emergency services; and - makes technical changes. Money Appropriated in this Bill: None Other Special Clauses: None Utah Code Sections Affected: AMENDS: 59-12-2401 , as enacted by Laws of Utah 2025, First Special Session, Chapter 12 59-12-2402 , as enacted by Laws of Utah 2025, First Special Session, Chapter 12 Be it enacted by the Legislature of the state of Utah: Section 1. Section 59-12-2401 is amended to read: 59-12-2401 . Definitions. As used in this part: (1) "Emergency services" means: (a) emergency medical services as defined in Section 53-2d-101 ; (b) fire protection services; or (c) a combination of emergency medical services, as defined in Section 53-2d-101 , and fire protection services. (2) "Emergency services tax" means the sales and use tax authorized under Section 59-12-2402 . (3) "Governing body" means: (a) for a county, city, or town, the legislative body of the county, city, or town; or (b) for a special service district: (i) the legislative body of …
Sponsors
- Stevenson, Jerry W (R, 6) · primary sponsor
Latest actions
- : Senate/ filed
- : Senate/ strike enacting clause
- : Senate/ comm rpt/ sent to Rules
- : Senate Comm - Recommends Returned to Rules
- : Senate/ received fiscal note from Fiscal Analyst
- : LFA/ fiscal note publicly available for SB0203
- : LFA/ fiscal note sent to sponsor for SB0203
- : Senate/ to standing committee
- : Senate/ 1st reading (Introduced)
- : Senate/ received bill from Legislative Research
Subjects: Sales and Use Tax, Local Taxation and Fees, Local Option Sales Taxes, State Tax Commission, Emergency Medical Services, Revenue and Taxation
Common questions
- What is SB203?
- SB203 is a bill in the Utah Legislature (2026 General Session): Local Option Sales Tax Amendments.
- What does SB203 do?
- This bill modifies local option sales tax provisions.
- What is the status of SB203?
- Failed as of March 6, 2026. Latest action: Senate/ filed (March 6, 2026).
- Who sponsored SB203?
- Stevenson, Jerry W (R, 6).
- Where is the official record for SB203?
- On the Utah Legislature website: https://le.utah.gov/~2026/bills/static/SB0203.html
Source: official Utah record. Tracked by Delilah, AI for legislation across all 50 states and Congress.