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2025 bills / S.B. 47

S.B. 47 Sales and Use Tax Remittance Amendments (2025)

Became lawWritten by Sen. Wayne A. Harper · carried in the House by Rep. Steve Eliason

  1. Introduced
  2. Senate committee
  3. Senate vote
  4. House committee
  5. House vote
  6. Signed into law

What this bill does

This bill removes a rule that required sellers to collect and send in sales and use tax once they made more than a set number of separate sales of goods, electronic products, or storage, use, or consumption services in Utah. It also makes some minor technical and conforming wording changes to related tax law.

Plain-English summary written by AI from the official description. Check the official text below.

Official description
  • repeals the requirement that a seller has to pay or collect and remit the sales and use tax if the seller sells tangible personal property, products transferred electronically, or services for storage, use, or consumption in the state in more than a certain number of separate transactions
  • makes technical and conforming changes
Full text and history on le.utah.gov →

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Every vote

Hearings and debates