---
type: "Bill"
title: "S.B. 197 Refinery Sales and Use Tax Exemption Amendments"
description: "S.B. 197 Refinery Sales and Use Tax Exemption Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2017"
identifier: "S.B. 197"
citation: "Utah S.B. 197 (2017)"
classification: ["bill"]
subjects: ["Corporate Tax", "Revenue and Taxation"]
status: "enacted"
primary_sponsors: ["Adams, J. Stuart"]
version_count: 2
action_count: 42
vote_count: 4
first_action: "2017-02-08"
last_action: "2017-03-25"
source: "openstates"
source_identifier: "ocd-bill/f9e9c77e-3092-452d-a884-e5e1ae7a592c"
source_url: "http://le.utah.gov/~2017/bills/static/SB0197.html"
source_hash: "db9f64da27a1221938fc9d89c76bff84b578d2a6b64346e1612ab09e45314dd5"
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 S.B. 197 (2017) — S.B. 197 Refinery Sales and Use Tax Exemption Amendments

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://le.utah.gov/~2017/bills/sbillint/SB0197S03.pdf)
2. **Enrolled** (enrolled) — [source](http://le.utah.gov/~2017/bills/sbillenr/SB0197.pdf)

## Votes

- passed 3rd reading — **72–0** (pass) · legislature
- passed 3rd reading — **24–1** (pass) · legislature
- Senate Comm - Favorable Recommendation — **3–0** (pass) · legislature
- passed 2nd reading — **21–4** (pass) · legislature

## Sponsors

- Adams, J. Stuart — primary (person)
- Wilson, Brad R. — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-02-08** Bill Numbered but not Distributed
- **2017-02-08** Numbered Bill Publicly Distributed
- **2017-02-09** received bill from Legislative Research
- **2017-02-09** 1st reading (Introduced) `introduction, reading-1`
- **2017-02-10** to Senate Revenue and Taxation Committee `referral-committee`
- **2017-02-13** received fiscal note from Fiscal Analyst
- **2017-02-14** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2017-02-16** committee report favorable `committee-passage-favorable`
- **2017-02-16** placed on 2nd Reading Calendar
- **2017-02-27** 2nd reading `reading-2`
- **2017-02-27** passed 2nd reading `reading-2`
- **2017-02-28** 3rd reading `reading-3`
- **2017-02-28** circled
- **2017-02-28** uncircled
- **2017-02-28** substituted from # 0 to # 1
- **2017-02-28** circled
- **2017-03-02** received fiscal note from Fiscal Analyst
- **2017-03-03** uncircled
- **2017-03-03** substituted from # 1 to # 3
- **2017-03-03** passed 3rd reading `passage`
- **2017-03-03** to House
- **2017-03-03** received from Senate
- **2017-03-03** 1st reading (Introduced) `introduction, reading-1`
- **2017-03-04** fiscal note sent to sponsor
- **2017-03-04** fiscal note publicly available
- **2017-03-07** Rules to 3rd Reading Calendar
- **2017-03-07** 2nd reading `reading-2`
- **2017-03-08** 3rd reading `reading-3`
- **2017-03-08** circled
- **2017-03-08** uncircled
- **2017-03-08** passed 3rd reading `passage`
- **2017-03-08** signed by Speaker/returned to Senate
- **2017-03-08** to Senate
- **2017-03-08** received from House
- **2017-03-08** signed by President/sent for enrolling
- **2017-03-09** Bill Received from Senate for Enrolling
- **2017-03-09** Draft of Enrolled Bill Prepared
- **2017-03-17** Enrolled Bill Returned to House or Senate
- **2017-03-17** enrolled bill to Printing
- **2017-03-17** received enrolled bill from Printing
- **2017-03-17** to Governor `executive-receipt`
- **2017-03-25** 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/f9e9c77e-3092-452d-a884-e5e1ae7a592c`. Confidence: reported (aggregated from official Utah legislature records).