Utah SB0203 allows certain municipalities to impose an emergency services sales and use tax to fund emergency services.

Utah SB0203 amends the state's local option sales tax laws to allow certain municipalities in second class counties to impose an emergency services sales and use tax. This tax can fund emergency services such as emergency medical services and fire protection. The tax can be imposed on the purchase price or sales price for food and food ingredients sold as part of a bundled transaction. The bill also includes technical changes and specifies the distribution of tax revenue. The tax takes effect on May 6, 2026.

Utah SB0203 allows certain municipalities to impose an emergency services sales and use tax to fund emergency services.

Utah SB0203 amends the state's local option sales tax laws to allow certain municipalities in second class counties to impose an emergency services sales and use tax. This tax can fund emergency services such as emergency medical services and fire protection. The tax can be imposed on the purchase price or sales price for food and food ingredients sold as part of a bundled transaction. The bill also includes technical changes and specifies the distribution of tax revenue. The tax takes effect on May 6, 2026.