Fiscal Note - State of Utah - 2014 General Session

HB0224 - Sales and Use Tax Amendments

State Government (UCA 36-12-13(2)(b)):
Enactment of this bill likely will not materially impact the state budget.

Local Governments (UCA 36-12-13(2)(c)):
Enactment of this bill likely will not result in direct, measurable costs for local governments.

Direct Expenditures by Utah Residents and Businesses (UCA 36-12-13(2)(d)):
Enactment of this bill could result in a shift in sales tax burden between individuals and businesses. Individuals and businesses currently remitting slaes and use tax could see a reduction in tax burden. Those not remitting currently would experience a tax increase.

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

1/9/2014, 10:23:26 AM, Lead Analyst: Wilko, A./Attny: RLROffice of the Legislative Fiscal Analyst