 | Fiscal NoteS.B. 289 2026 General Session Local Sales Tax Distribution Amendments by Blouin, Nate |  |
| Ongoing | One-time | Total | |
|---|---|---|---|
| Net GF/ITF/USF (rev.-exp.) | $0 | $0 | $0 |
| 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 | $7,800 | $0 | $0 |
| Total Expenditures | $7,800 | $0 | $0 |
Enactment of this legislation could cost the Tax Commission an estimated $7,800 one-time from the State Tax Commission Administrative Charge Account in FY 2026 for tax system programming changes and updates to related forms, instructions, and processes.
| FY2026 | FY2027 | FY2028 | |
| Net All Funds (rev-exp) | $(7,800) | $0 | $0 |
Enactment of this legislation is estimated to result in no overall change in the aggregate amount of local option sales tax revenue among local governments, however it could result in a significant change in the relative distribution of such revenue for any given locality beginning in FY 2027. It is estimated that 94 local governments would receive an increase in local sales tax revenue, up to $31.4 million more for a single entity; it is also estimated that 224 local governments would receive a decrease in local sales tax revenue, as much as $7.1 million less for a single entity; impacts will vary for every given entity.
Enactment of this legislation likely will not result in direct expenditures from tax or fee changes for Utah residents and businesses.
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.