 | Fiscal Note1st Sub. S.B. 217 (Green) 2026 General Session Local Food Amendments by Cullimore, Kirk A. |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $(158,400) | $13,200 | $(145,200) |
| Revenues | FY2026 | FY2027 | FY2028 |
| Transportation Investment Fund of 2005 | $0 | $(64,800) | $(64,800) |
| Transportation Investment Fund of 2005, One-time | $0 | $5,400 | $0 |
| General Fund | $0 | $(158,400) | $(158,400) |
| General Fund, One-time | $0 | $13,200 | $0 |
| Restricted Revenue | $0 | $(16,800) | $(16,800) |
| Restricted Revenue, One-time | $0 | $1,400 | $0 |
| Total Revenues | $0 | $(220,000) | $(240,000) |
Enactment of this legislation could reduce revenue to the General Fund and other sales tax earmarks by $220,000 one-time in FY 2027 and by $240,000 ongoing beginning in FY 2028 from creating a new sales tax exemption.
| Expenditures | FY2026 | FY2027 | FY2028 |
| Total Expenditures | $0 | $0 | $0 |
Enactment of this legislation likely will not materially impact state expenditures.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $0 | $(220,000) | $(240,000) |
Enactment of this legislation could reduce local sales tax revenues by $120,000 in FY 2027 and $130,000 in FY 2028 from exempting the sales of food and food ingredients or prepared food by an individual who exclusively operates in a private, noncommercial home kitchen.
Enactment of this legislation could reduce sales tax liability for individuals who purchase food and food ingredients or prepared food by an individual who exclusively operates in a private, noncommercial home kitchen by $340,000 in FY 2027 and $370,000 in FY 2028 from adding an exemption to sales tax.
Enactment of this legislation could result in a small reduction in the regulatory burden for Utah residents or businesses.
This bill does not create a new program or significantly expand an existing program.