 | Fiscal Note1st Sub. H.B. 447 (Buff) 2026 General Session Tobacco Amendments - As Amended by Burton, Jefferson S. |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $(47,500) | $(28,700) | $(76,200) |
| Revenues | FY2026 | FY2027 | FY2028 |
| Total Revenues | $0 | $0 | $0 |
Enactment of this legislation could increase state tax revenues due to increased remote sales and licensing of cigar and pipe tobacco; however, such increases could be offset by a decrease due to a shift to smaller online sellers not required to remit taxes. To the extent that more people are convicted as a result of this legislation and pay their financial obligation, this could increase state revenue per case by $5,000. The aggregate amount is unknown.
| Expenditures | FY2026 | FY2027 | FY2028 |
| General Fund | $0 | $47,500 | $47,500 |
| General Fund, One-time | $0 | $28,700 | $0 |
| Total Expenditures | $0 | $76,200 | $47,500 |
Enactment of this legislation could cost the Tax Commission $28,700 one-time in FY 2027 and $47,500 ongoing beginning in FY 2027 from the General Fund for system updates, programming, and oversight.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $0 | $(76,200) | $(47,500) |
Enactment of this legislation could increase revenue to local governments by about $350 per case for fines/fees. Local government entities could experience the following estimated expenditures: 1. Prosecutors - $812 per case; 2. Public Defense - $975 per case; 3. County Jails - unknown increase at about $83 per day per offender in incarceration costs; 4. Local Justice Court - unknown increase.
To the extent that individuals violate the provisions of this legislation, this could cost certain offenders about $5,000 per case. However, the total amount is unknown.
Enactment of this legislation likely will not change the regulatory burden for Utah residents or businesses.
This bill does not create a new program or significantly expand an existing program.