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 could result in an estimated $11.6 million in forgone sales tax revenue to state funds, with approximately $7.66 million from the General Fund and $3.94 million from various earmarks annually, beginning in FY 2028.

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	$0	$0

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

Enactment of this legislation could result in an estimated $5.8 million, in aggregate, in forgone sales tax revenue to local governments annually beginning in FY 2028; impacts will vary by locality.

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

Enactment of this legislation could result in an estimated $17.4 million in total sales taxes not paid by businesses and individuals which otherwise would have been paid beginning in FY 2028; individual impacts will vary.

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.

2026/02/13 13:48, Lead Analyst Travis Eisenbacher, Attorney: Harb, G.

Fiscal Note