Fiscal Note - State of Utah - 2013 General Session

SB0124S01 - Sales and Use Tax Exemption for Database Access

State Government (UCA 36-12-13(2)(b)):
Enactment of this bill clarifies current practice, which forgoes up to $400,000 in sales tax revenue.

Local Governments (UCA 36-12-13(2)(c)):
Enactment of this bill clarifies current practice, which forgoes up to $160,000 in sales tax revenue.

Direct Expenditures by Utah Residents and Businesses (UCA 36-12-13(2)(d)):
Enactment of this bill clarifies current practice, which prevents individuals and businesses from a potential tax increase of $560,000.

Performance Note Required? (Joint Rule 4-2-404): No

2/1/2013, 9:55:42 AM, Lead Analyst: Young, T./Attny: RLROffice of the Legislative Fiscal Analyst