General, Income Tax, and Uniform School FundsJR4-4-101

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$0	$0	$0

State GovernmentUCA 36-12-13(2)(c)

Revenues	FY2026	FY2027	FY2028
Total Revenues	$0	$0	$0

Enactment of this legislation likely will not materially impact state revenue.

Expenditures	FY2026	FY2027	FY2028
State Tax Commission Administrative Charge Account (GFR), One-time	$0	$7,800	$0
Total Expenditures	$0	$7,800	$0

Enactment of this legislation could cost the Tax Commission $7,800 one-time in FY 2027 from the Tax Commission Administrative Charge Account for system updates.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(7,800)	$0

Local GovernmentUCA 36-12-13(2)(c)

Enactment of this bill could increase local sales tax revenues to municipalities that choose to impose this tax. Should the new tax be imposed at the full rate in all eligible municipalities, it could generate up to $93.7 million annually.

Individuals & BusinessesUCA 36-12-13(2)(c)

Taxpayers in areas where the new tax is imposed would pay additional sales tax on taxable purchases (less grocery food) at a rate of up to 0.5%. Should the new tax be imposed at the full rate in all eligible municipalities, it could increase sales tax liability for taxpayers by up to $93.7 million annually.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation likely will not change the regulatory burden for Utah residents or businesses.

Performance EvaluationJR1-4-601

This bill does not create a new program or significantly expand an existing program.

Notes on Notes

Fiscal notes estimate the direct costs or revenues of enacting a bill. The Legislature uses them to balance the budget. They do not measure a bill's benefits or non-fiscal impacts like opportunity costs, wait times, or inconvenience. A fiscal note is not an appropriation. The Legislature decides appropriations separately.

2026/01/20 16:31, Lead Analyst Andrea Wilko, Attorney: Harb, G.

Fiscal Note