Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

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---
type: "Bill"
title: "S.B. 235 Tax Amendments"
description: "S.B. 235 Tax Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2023"
identifier: "SB 235"
citation: "Utah SB 235 (2023)"
classification: ["bill"]
subjects: ["Revenue and Taxation", "Sales Tax Exemptions", "Sales and Use Tax"]
status: "enacted"
primary_sponsors: ["Bramble, Curtis S."]
version_count: 2
action_count: 50
vote_count: 10
first_action: "2023-02-14"
last_action: "2023-03-23"
source: "openstates"
source_identifier: "ocd-bill/f8d6e3c9-74c3-44ed-a4a6-c258dc4075b7"
source_url: "https://le.utah.gov/~2023/bills/static/SB0235.html"
source_hash: "6db11a0ca3254524960b87baef7f59acb18d14140d38e871484630d3887ca61d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ut"]
---
# Utah SB 235 (2023) — S.B. 235 Tax Amendments
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://le.utah.gov/~2023/bills/sbillint/SB0235S03.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2023/bills/sbillenr/SB0235.pdf)
## Votes
- concurs with House amendment — **27–0** (pass) · upper
- passed 3rd reading — **27–0** (pass) · upper
- House Comm - Substitute Recommendation from # 1 to # 3 — **12–0** (pass) · upper
- passed 2nd reading — **25–0** (pass) · upper
- passed 3rd reading — **70–1** (pass) · lower
- Senate Comm - Favorable Recommendation — **4–0** (pass) · upper
- Senate Comm - Reconsider actions — **4–0** (pass) · upper
- Senate Comm - Favorable Recommendation — **4–0** (pass) · upper
- House Comm - Favorable Recommendation — **9–3** (pass) · upper
- Senate Comm - Substitute Recommendation from # 0 to # 1 — **4–0** (pass) · upper
## Sponsors
- Bramble, Curtis S. — primary (person)
- Eliason, Steve — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2023-02-14** Bill Numbered but not Distributed
- **2023-02-14** Numbered Bill Publicly Distributed
- **2023-02-14** received bill from Legislative Research `receipt`
- **2023-02-15** 1st reading (Introduced) `introduction, reading-1`
- **2023-02-15** to Senate Revenue and Taxation Committee
- **2023-02-17** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-17** Senate Comm - Reconsider actions
- **2023-02-17** Senate Comm - Substitute Recommendation from # 0 to # 1
- **2023-02-17** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-17** comm rpt/substituted
- **2023-02-17** placed on 2nd Reading Calendar
- **2023-02-21** 2nd reading `reading-2`
- **2023-02-21** passed 2nd reading `reading-2`
- **2023-02-22** 3rd reading `reading-3`
- **2023-02-22** circled
- **2023-02-22** uncircled
- **2023-02-22** passed 3rd reading `passage`
- **2023-02-22** to House
- **2023-02-23** received from Senate `receipt`
- **2023-02-23** 1st reading (Introduced) `introduction, reading-1`
- **2023-02-24** to House Revenue and Taxation Committee
- **2023-02-27** House Comm - Substitute Recommendation from # 1 to # 3
- **2023-02-27** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-27** fiscal note sent to sponsor
- **2023-02-27** fiscal note publicly available
- **2023-02-28** comm rpt/substituted
- **2023-02-28** return to Rules due to fiscal impact
- **2023-03-01** Rules to 3rd Reading Calendar
- **2023-03-01** 2nd reading `reading-2`
- **2023-03-01** 3rd reading `reading-3`
- **2023-03-01** circled
- **2023-03-01** uncircled
- **2023-03-01** passed 3rd reading `passage`
- **2023-03-01** to Senate
- **2023-03-02** received from House `receipt`
- **2023-03-02** placed on Concurrence Calendar
- **2023-03-02** concurs with House amendment `amendment-passage`
- **2023-03-02** to House
- **2023-03-02** received from Senate `receipt`
- **2023-03-02** signed by Speaker/returned to Senate `passage`
- **2023-03-02** to Senate
- **2023-03-02** received from House `receipt`
- **2023-03-02** signed by President/sent for enrolling `passage`
- **2023-03-03** Bill Received from Senate for Enrolling
- **2023-03-03** Draft of Enrolled Bill Prepared
- **2023-03-10** Enrolled Bill Returned to House or Senate `enrolled`
- **2023-03-10** enrolled bill to Printing
- **2023-03-13** received enrolled bill from Printing `receipt`
- **2023-03-13** to Governor `executive-receipt`
- **2023-03-23** Governor Signed `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f8d6e3c9-74c3-44ed-a4a6-c258dc4075b7`. Confidence: reported (aggregated from official Utah legislature records).