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Read. Follow. Verify.Utah SB 217 Exempts Home-Cooked Foods from Sales Tax and Updates Direct-to-Sale Market Rules
Last action · March 25, 2026: Governor SignedSponsors: Kirk Cullimore and 1 other
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What This Bill Does
This bill exempts food, food ingredients, and prepared food sold by a —including homemade food products sold at s and farmers markets—from state sales tax beginning July 1, 2026. It also removes certain market signage requirements, clarifies producer ownership when using designated representatives, and updates definitions related to local food production effective May 6, 2026.
Home-based food producers and small-scale cooks gain a direct sales tax exemption on their food products, while direct-to-sale markets see updated regulatory and signage standards.
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
Home cooks
Home cooks are exempt from state sales tax on food products they sell and operate under updated definitions and ownership retention rules.
Direct-to-sale farmers market operators
Market operators experience removed signage requirements and must maintain required physical separation from standard farmers markets unless comprising solely minor producers.
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.
Frequently Asked Questions
Do I need to collect state sales tax on homemade foods I sell as a home cook?
If a designated representative sells my homemade food product, do I still own it?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
48 actions- Mar 25, 2026Lieutenant Governor's office for filingEnrolledGovernor Signed
- Mar 13, 2026SenateSenate/ to Governor
- Mar 13, 2026SenateSenate/ received enrolled bill from Printing
- Mar 11, 2026SenateSenate/ enrolled bill to Printing
- Mar 11, 2026Senate SecretaryEnrolled Bill Returned to House or Senate
- Mar 6, 2026Legislative Research and General Counsel / EnrollingDraft of Enrolled Bill Prepared
Show 42 earlier actions
- Mar 6, 2026Legislative Research and General Counsel / EnrollingBill Received from Senate for Enrolling
- Mar 5, 2026SenateSenate/ signed by President/ sent for enrolling
- Mar 5, 2026SenateSenate/ received from House
- Mar 4, 2026HouseHouse/ to Senate
- Mar 4, 2026HouseHouse/ signed by Speaker/ returned to Senate
- Mar 4, 2026HouseFloorHouse/ passed 3rd reading
- Mar 4, 2026HouseHouse/ uncircled
- Mar 4, 2026HouseHouse/ circled
- Mar 4, 2026HouseHouse/ 3rd reading
- Mar 4, 2026HouseHouse/ 2nd reading
- Mar 4, 2026HouseHouse/ Rules to 3rd Reading Calendar
- Mar 2, 2026HouseHouse/ return to Rules due to fiscal impact
- Mar 2, 2026HouseHouse/ committee report favorable
- Feb 27, 2026HouseHouse Comm - Favorable Recommendation
- Feb 26, 2026HouseCommitteeHouse/ to standing committee
- Feb 26, 2026HouseIntroducedHouse/ 1st reading (Introduced)
- Feb 26, 2026HouseHouse/ received from Senate
- Feb 26, 2026SenateSenate/ to House
- Feb 26, 2026SenateFloorSenate/ passed 3rd reading
- Feb 26, 2026SenateSenate/ uncircled
- Feb 26, 2026ReleasedLFA/ fiscal note publicly available for SB0217S01
- Feb 25, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0217S01
- Feb 25, 2026SenateSenate/ circled
- Feb 25, 2026SenateSenate/ 3rd reading
- Feb 24, 2026SenateFloorSenate/ passed 2nd reading
- Feb 24, 2026SenateSenate/ substituted
- Feb 24, 2026SenateSenate/ uncircled
- Feb 23, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for SB0217S01
- Feb 23, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for SB0217S01
- Feb 20, 2026SenateSenate/ circled
- Feb 20, 2026SenateSenate/ 2nd reading
- Feb 4, 2026SenateSenate/ placed on 2nd Reading Calendar
- Feb 4, 2026SenateSenate/ committee report favorable
- Feb 3, 2026SenateSenate Comm - Favorable Recommendation
- Jan 30, 2026SenateCommitteeSenate/ to standing committee
- Jan 30, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0217
- Jan 29, 2026SenateIntroducedSenate/ 1st reading (Introduced)
- Jan 29, 2026SenateSenate/ received bill from Legislative Research
- Jan 28, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for SB0217
- Jan 28, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for SB0217
- Jan 28, 2026Legislative Research and General CounselNumbered Bill Publicly Distributed
- Jan 28, 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.
Expansion of Tax Exemptions for Home Cooks
The legislation integrates home-cooked food sales into the state sales tax exemption framework under Section 59-12-104.
Connected Entities
Sources
le.utah.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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