Utah legislation · 2026 General Session
Utah SB242: Transportation Amendments
Status: Signed into law, March 25, 2026
This bill amends provisions related to transportation, including road usage charge, towing dispatch, and local option sales tax use.
What the bill says
A bill of sale, lease agreement, or other written evidence of value, the fair market value of the vehicle or vessel being sold at the time of the sale as determined by the commission; and (c) in accordance with Title 63G, Chapter 3 , Utah Administrative Rulemaking Act, the commission shall make rules establishing the circumstances under which: (i) a person is regularly engaged in the business of selling a type of tangible personal property or product transferred electronically…
From the enrolled text, March 11, 2026:
a bill of sale, lease agreement, or other written evidence of value, the fair market value of the vehicle or vessel being sold at the time of the sale as determined by the commission; and (c) in accordance with Title 63G, Chapter 3 , Utah Administrative Rulemaking Act, the commission shall make rules establishing the circumstances under which: (i) a person is regularly engaged in the business of selling a type of tangible personal property or product transferred electronically; (ii) a sale of tangible personal property or a product transferred electronically is one of a series of sales of a character to indicate that a person is regularly engaged in the business of selling that type of tangible personal property or product transferred electronically; or (iii) a person holds that person out as regularly engaged in the business of selling a type of tangible personal property or product transferred electronically; (14) amounts paid or charged for a purchase or lease of machinery, equipment, normal operating repair or replacement parts, or materials, except for office equipment or office supplies, by: (a) a manufacturing facility that: (i) is located in the state; and (ii) uses or consumes the machinery, equipment, normal operating repair or replacement parts, or materials: (A) in the manufacturing process to manufacture an item sold as tangible personal property, …
Sponsors
- Wayne Harper (R, 16) · primary sponsor
- Christofferson, Kay J. (R, 53)
Latest actions
- : Governor Signed
- : Senate/ to Governor
- : Senate/ received enrolled bill from Printing
- : Senate/ enrolled bill to Printing
- : Enrolled Bill Returned to House or Senate
- : Draft of Enrolled Bill Prepared
- : Bill Received from Senate for Enrolling
- : Senate/ signed by President/ sent for enrolling
- : Senate/ received from House
- : House/ signed by Speaker/ returned to Senate
Votes
- Senate/ concurs with House amendment (March 6, 2026): 18 yea, 9 nay, passed
- House/ passed 3rd reading (March 6, 2026): 55 yea, 14 nay, passed
- House Comm - Favorable Recommendation (March 3, 2026): 9 yea, 1 nay, passed
- House Comm - Amendment Recommendation (March 3, 2026): 11 yea, 0 nay, passed
- House Comm - Substitute Recommendation (March 2, 2026): 8 yea, 0 nay, passed
- House Comm - Motion to Recommend Failed (March 2, 2026): 4 yea, 4 nay, failed
Subjects: Government Operations (State Issues), Business, Active Transportation, Transportation Fund, Sales Tax Exemptions, Trails, Conveyances, Department of Transportation
Common questions
- What is SB242?
- SB242 is a bill in the Utah Legislature (2026 General Session): Transportation Amendments.
- What does SB242 do?
- In its own words: A bill of sale, lease agreement, or other written evidence of value, the fair market value of the vehicle or vessel being sold at the time of the sale as determined by the commission; and (c) in accordance with Title 63G, Chapter 3 , Utah Administrative Rulemaking Act, the commission shall make rules establishing the circumstances under which: (i) a person is regularly engaged in the business of selling a type of tangible personal property or product transferred electronically…
- What is the status of SB242?
- Signed into law as of March 25, 2026. Latest action: Governor Signed (March 25, 2026).
- Who sponsored SB242?
- Wayne Harper (R, 16), with 1 co-sponsor.
- Where is the official record for SB242?
- On the Utah Legislature website: https://le.utah.gov/~2026/bills/static/SB0242.html
Source: official Utah record. Tracked by Delilah, AI for legislation across all 50 states and Congress.