---
type: "Bill"
title: "Local Option Sales and Use Tax Distribution Formula Amendments"
description: "Local Option Sales and Use Tax Distribution Formula Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2018"
identifier: "S.B. 36"
citation: "Utah S.B. 36 (2018)"
classification: ["bill"]
subjects: ["Sales and Use Tax", "Revenue and Taxation"]
status: "enacted"
primary_sponsors: ["Stephenson, Howard A."]
version_count: 2
action_count: 31
vote_count: 4
first_action: "2017-12-12"
last_action: "2018-03-19"
source: "openstates"
source_identifier: "ocd-bill/3b890285-e571-485e-8f2a-79e5f78b1625"
source_url: "http://le.utah.gov/~2018/bills/static/SB0036.html"
source_hash: "090662e15b5e813a4b5244a2683f5354a279e9125a60a0a5102ef3614fc06af7"
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. 36 (2018) — Local Option Sales and Use Tax Distribution Formula 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/~2018/bills/sbillint/SB0036.pdf)
2. **Enrolled** (enrolled) — [source](http://le.utah.gov/~2018/bills/sbillenr/SB0036.pdf)

## Votes

- passed 2nd & 3rd readings/suspension — **23–0** (pass) · legislature
- passed 3rd reading — **70–0** (pass) · legislature
- House Comm - Consent Calendar Recommendation — **11–0** (pass) · legislature
- House Comm - Favorable Recommendation — **11–0** (pass) · legislature

## Sponsors

- Stephenson, Howard A. — primary (person)
- Eliason, Steve — cosponsor (person)

## Timeline

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

- **2017-12-12** Bill Numbered but not Distributed
- **2017-12-15** Numbered Bill Publicly Distributed
- **2017-12-15** bill sent to agencies for fiscal input
- **2017-12-15** fiscal note publicly available
- **2018-01-16** received bill from Legislative Research
- **2018-01-16** received fiscal note from Fiscal Analyst
- **2018-01-22** 1st reading (Introduced) `introduction, reading-1`
- **2018-01-22** Rules to 2nd Reading Calendar
- **2018-01-24** 2nd & 3rd readings/suspension `reading-2, reading-3`
- **2018-01-24** passed 2nd & 3rd readings/suspension `passage`
- **2018-01-24** to House
- **2018-01-24** received from Senate
- **2018-01-24** 1st reading (Introduced) `introduction, reading-1`
- **2018-01-26** to House Revenue and Taxation Committee `referral-committee`
- **2018-02-07** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2018-02-07** House Comm - Consent Calendar Recommendation
- **2018-02-08** comm rpt/placed on Consent Calendar
- **2018-02-08** 2nd reading `reading-2`
- **2018-02-12** 3rd reading `reading-3`
- **2018-02-12** passed 3rd reading `passage`
- **2018-02-12** signed by Speaker/returned to Senate
- **2018-02-12** to Senate
- **2018-02-13** received from House
- **2018-02-13** signed by President/sent for enrolling
- **2018-02-13** Bill Received from Senate for Enrolling
- **2018-02-13** Draft of Enrolled Bill Prepared
- **2018-03-16** Enrolled Bill Returned to House or Senate
- **2018-03-16** enrolled bill to Printing
- **2018-03-16** received enrolled bill from Printing
- **2018-03-16** to Governor `executive-receipt`
- **2018-03-19** 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/3b890285-e571-485e-8f2a-79e5f78b1625`. Confidence: reported (aggregated from official Utah legislature records).