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H.B. 242 Enrolled
Judy Ann Buffmire
This act modifies the Sales and Use Tax Act by amending the Utah Tax Review
Commission's study of sales and use tax exemptions. This act repeals obsolete language and
makes technical changes.
This act affects sections of Utah Code Annotated 1953 as follows:
59-12-104.5, as last amended by Chapters 126, 272, 288, 289, 290, 341 and 342, Laws of
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-12-104.5 is amended to read:
59-12-104.5. Review of sales tax exemptions.
cooperation with the governor's office and the [
conduct a review of the [
in this section.
(2) The Utah Tax Review Commission shall:
(a) review each of the sales and use tax exemptions created by Section 59-12-104 one or
more times every eight years; and
(b) subject to Subsection (2)(a) and except as provided in Subsection (3), for each year select
the exemptions that the Utah Tax Review Commission will review for that year.
(a) the Utah Tax Review Commission shall review Subsection 59-12-104 [
October 1 of the year after the year in which Congress permits a state to participate in the special
supplemental nutrition program under 42 U.S.C. Sec. 1786 even if state or local sales taxes are
collected within the state on purchases of food under that program; and
Subsection 59-12-104 [
permits a state to participate in the food stamp program under the Food Stamp Act, 7 U.S.C. Sec.
2011 et seq., even if state or local sales taxes are collected within the state on purchases of food
under that program.
(a) on or before the [
and use tax exemption;
(i) a review of the cost of the sales and use tax exemption;
(ii) a review of the following criteria for granting or extending incentives for businesses:
(A) whether the business [
the business is or will be located;
(B) whether the business [
means the business must export goods or services outside of [
(C) subject to Subsection (5), whether the business [
wages in the area [
overall household income [
(D) whether the same incentives offered [
in the state from another state are available to existing in-state businesses so as not to discriminate
(E) whether the incentives [
determined by state economic modeling formulas;
(iii) a determination of whether the sales and use tax exemption is consistent with the
Legislature's sales and use tax policy positions adopted in [
(iv) a review of the purpose [
(v) a review of the effectiveness of the sales and use tax exemption; and
(c) recommending whether the sales and use tax exemption should be:
(ii) modified; or
(iii) repealed; and
(d) reviewing any other issue the Utah Tax Review Commission determines to study.
(5) For purposes of Subsection (4)(b)(ii)(C), in determining whether a business pays higher
than average wages in the area in which the business is or will be located, the Utah Tax Review
Commission may not include wages of the following in making average wage calculations:
(a) wages of school district employees;
(b) wages of county, city, or town employees;
(c) wages of state employees; or
(d) wages of federal government employees.
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