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Bills / H.B. 77

H.B. 77 Tax Modifications

Became lawWritten by Rep. Steve Eliason · carried in the Senate by Sen. Daniel McCay

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

What this bill does

This bill makes many changes to Utah tax law, including new penalties and filing rules for mineral production withholding, a broader definition of short-term rental for sales tax, and a higher weight-based motor vehicle exemption for the rental tax. It also repeals obsolete provisions such as the cleaner-burning fuel tax credit and the inheritance tax, and requires notice to the State Tax Commission before certain local sales taxes are reauthorized.

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

Official description
  • consolidates certain State Tax Commission reports in relation to federal tax law changes
  • provides penalty provisions that apply if a producer fails to file a Form 1099 for mineral production tax withholding or fails to file the Form 1099 on time
  • modifies filing requirements applicable to producers for mineral production tax withholding
  • clarifies assessment requirements for the common areas of a condominium or community association
  • increases property valuation thresholds for which county reporting to the State Tax Commission and the Revenue and Taxation Interim Committee is required
  • modifies the definition of "indigent individual," as applied to property tax relief, by removing language that limits a finding of extreme hardship to counties
  • allows a taxpayer to appeal a county's denial of the taxpayer's application for property tax relief on the basis of late filing
  • consolidates a list of all privilege tax exemptions within the privilege tax statute
  • consolidates certain tax credit review requirements applicable to the Utah low-income housing tax credit
  • expands the definition of "Utah unrelated business income," as applied to corporate income tax, to include allocated income
  • modifies the taxpayer tax credit to align with federal tax changes
  • extends provisions allowing for pass-through entities to pay taxes on behalf of individuals
  • expands the definition of "short-term rental," as applied to sales and use tax, to include rentals involving real property
  • requires a county that imposes the 1% local option sales and use tax to distribute revenue collected within a newly-incorporated municipality to that municipality for a certain period
  • increases the weight-based motor vehicle exemption for the motor vehicle rental tax
  • modifies the motor vehicle exemptions for the tourism, recreation, cultural, convention, and airport facilities tax to match the exemptions for the motor vehicle rental tax
  • requires a taxing entity to provide notice of the reauthorization of certain local option sales taxes to the State Tax Commission within a certain period before the reauthorization takes effect
  • prohibits the State Tax Commission from enforcing a reauthorized local option sales tax unless the taxing entity provides timely notice of the reauthorization
  • repeals obsolete tax provisions, including the income tax credit for items using cleaner burning fuels and the inheritance tax
  • makes technical and conforming changes
Full text and history on le.utah.gov →
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What it costs you

About $3.56 moreper Utah household in FY2027, on average, in state taxes and fees

From the bill's latest official fiscal note, counting the state's tax funds (General, Income Tax, Education, Uniform School, and Transportation) in the first full budget year after the session. Some bills take effect partway through that year, so later years can be larger; the note shows each year. Household count: U.S. Census Bureau. An average is a starting point, not your bill.

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Every vote

Hearings and debates