Utah HB0231 repeals the restaurant tax on food and alcoholic beverages sold at restaurants and customized prepared foods sold at convenience stores.

Utah HB0231 repeals the authority for counties to impose a tax on food items and alcoholic beverages sold at restaurants and customized prepared foods sold at convenience stores, gas stations, and grocery stores. The repeal takes effect on October 1, 2026. The bill also provides authority for counties to impose a tax on taxable transactions, other than food and food ingredients, at a rate that will generate an equivalent amount of revenue to the restaurant tax.

Utah HB0231 repeals the restaurant tax on food and alcoholic beverages sold at restaurants and customized prepared foods sold at convenience stores.

Utah HB0231 repeals the authority for counties to impose a tax on food items and alcoholic beverages sold at restaurants and customized prepared foods sold at convenience stores, gas stations, and grocery stores. The repeal takes effect on October 1, 2026. The bill also provides authority for counties to impose a tax on taxable transactions, other than food and food ingredients, at a rate that will generate an equivalent amount of revenue to the restaurant tax.