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	$46,500	$0
Total Expenditures	$0	$46,500	$0

Enactment of this legislation could cost the Tax Commission $46,500 one-time in FY 2027 from the State Tax Commission Administrative Charge Account for programming and system testing.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$0	$(46,500)	$0

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

Enactment of this legislation could increase or decrease a county's revenue, depending on its tax base, and in aggregate could decrease local revenue by approximately $680,000 as a result of the shifts between taxable bases within counties.

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

Taxpayers may see either an increased or decreased tax liability depending on the volume of their purchases within the two tax bases and their relative rates. In aggregate taxpayers are expected to pay approximately $680,000 less in taxes.

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.

2026/01/17 06:32, Lead Analyst Andrea Wilko, Attorney: Arthur, A. V.

Fiscal Note