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Read. Follow. Verify.Utah adjusts local sales tax revenue distribution to rely entirely on transaction location
Last action · March 6, 2026: Senate/ filedSponsor: Nate Blouin
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What This Bill Proposed
Utah Senate Bill 289 amends local sales tax distribution rules by removing the population-based distribution portion and directing 100% of sales and use tax revenue collections to counties, cities, and towns based entirely on , taking effect July 1, 2026.
- Local sales and use taxes in Utah are collected by the state and redistributed to local taxing jurisdictions using statutory formulas based on population and point of sale. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Counties, cities, and towns
Local governments receive 100% of local sales and use tax distributions based on transaction location rather than a population-weighted formula.
State Tax Commission
The commission is responsible for applying the revised distribution calculations, managing deliveries to qualified development zones, and executing annual apportionments.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in Senate committee.
Procedural history
15 actions- Mar 6, 2026SenateSenate/ filed
- Mar 6, 2026SenateSenate/ strike enacting clause
- Mar 5, 2026SenateSenate/ comm rpt/ sent to Rules
- Mar 4, 2026SenateSenate Comm - Recommends Returned to Rules
- Feb 17, 2026SenateSenate Comm - Not Considered
- Feb 17, 2026SenateSenate/ received fiscal note from Fiscal Analyst
Show 9 earlier actions
- Feb 17, 2026ReleasedLFA/ fiscal note publicly available for SB0289
- Feb 16, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0289
- Feb 13, 2026SenateCommitteeSenate/ to standing committee
- Feb 12, 2026SenateIntroducedSenate/ 1st reading (Introduced)
- Feb 12, 2026SenateSenate/ received bill from Legislative Research
- Feb 11, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for SB0289
- Feb 11, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for SB0289
- Feb 11, 2026Legislative Research and General CounselNumbered Bill Publicly Distributed
- Feb 11, 2026Legislative Research and General CounselBill Numbered but not Distributed
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Transition to 100% Location-Based Allocation
The bill eliminates the long-standing 50-50 population and location split for local sales tax distribution, moving entirely to a location-based distribution model.
Connected Entities
Sources
le.utah.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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