Utah SB0289 amends local sales tax distribution rules, affecting revenue allocation to various entities.

Utah SB0289 modifies the distribution of local sales tax revenue, specifying how funds should be allocated based on transaction location and other criteria. The bill outlines specific percentages for revenue distribution to entities like the Utah Inland Port Authority, Utah Lake Authority, and military installation development authority. It also details the distribution of revenue from sales of qualifying construction materials within designated zones. The bill includes technical and conforming changes to align with these new distribution rules, effective July 1, 2026.

Utah SB0289 amends local sales tax distribution rules, affecting revenue allocation to various entities.

Utah SB0289 modifies the distribution of local sales tax revenue, specifying how funds should be allocated based on transaction location and other criteria. The bill outlines specific percentages for revenue distribution to entities like the Utah Inland Port Authority, Utah Lake Authority, and military installation development authority. It also details the distribution of revenue from sales of qualifying construction materials within designated zones. The bill includes technical and conforming changes to align with these new distribution rules, effective July 1, 2026.