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

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$(12,300)	$(52,500)	$(64,800)

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

Revenues	FY2026	FY2027	FY2028
Commerce Service Account	$0	$12,300	$12,300
General Fund	$0	$(12,300)	$(12,300)
Total Revenues	$0	$0	$0

Enactment of this legislation could increase fine revenue to the Consumer Protection Education and Training Fund by up to $2,500 for a violation of the cash requirement for their physical points of sale; however, the aggregate number and amount of these fines is unknown. Enactment of this legislation could reduce the year-end transfer from the Commerce Service Account to the General Fund by $12,300 ongoing beginning in FY 2027 due to the expenditures listed below.

Expenditures	FY2026	FY2027	FY2028
Commerce Service Account	$0	$12,300	$12,300
Income Tax Fund, One-time	$52,500	$0	$0
Total Expenditures	$52,500	$12,300	$12,300

Enactment of this legislation could increase costs to the Department of Commerce by $12,300 ongoing in FY 2027 from the Commerce Service Account for enforcement. Enactment of this legislation could cost Higher Education Institutions $52,000 one-time from the Income Tax Fund in FY 2026 for equipment to accept cash at a required point of sale location, as increased personnel costs to handle cash deposits could be offset by reduced transaction fees from payment cards.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(52,500)	$(12,300)	$(12,300)

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

To the extent that a local political subdivision does not accept cash at one of their in-person points of sale, enactment of this legislation could cost an unknown amount for equipment to process cash transactions. The number of affected local political subdivisions and aggregate fiscal impact is unknown.

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

Enactment of this legislation could cost suppliers up to $2,500 for a violation of the cash requirement for their physical points of sale. The aggregate number and amount of these fines is unknown.

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

Enactment of this legislation could result in a small increase in 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.

2026/02/02 13:08, Lead Analyst Tim Bereece, Attorney: Moore, T.

Fiscal Note