---
type: "Bill"
title: "Sales and Use Tax Changes"
description: "Sales and Use Tax Changes"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2019"
identifier: "S.B. 79"
citation: "Utah S.B. 79 (2019)"
classification: ["bill"]
subjects: ["Sales and Use Tax", "Revenue and Taxation"]
status: "enacted"
primary_sponsors: ["Harper, Wayne A."]
version_count: 2
action_count: 36
vote_count: 6
first_action: "2019-01-18"
last_action: "2019-04-01"
source: "openstates"
source_identifier: "ocd-bill/915c962a-d180-4629-92d3-695d07ad8321"
source_url: "http://le.utah.gov/~2019/bills/static/SB0079.html"
source_hash: "8605c618e8c559ccc6af8f2cd8140b17658dcfca42f75cd825ad4130d80c5fdf"
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. 79 (2019) — Sales and Use Tax Changes

## Version chain

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

1. **Introduced** (filed) — [source](http://le.utah.gov/~2019/bills/sbillint/SB0079.pdf)
2. **Enrolled** (enrolled) — [source](http://le.utah.gov/~2019/bills/sbillenr/SB0079.pdf)

## Votes

- House Comm - Favorable Recommendation — **10–0** (pass) · upper
- passed 3rd reading — **26–0** (pass) · upper
- House Comm - Consent Calendar Recommendation — **10–0** (pass) · upper
- passed 2nd reading — **24–0** (pass) · upper
- passed 3rd reading — **72–0** (pass) · lower
- Senate Comm - Favorable Recommendation — **3–0** (pass) · upper

## Sponsors

- Harper, Wayne A. — primary (person)
- Spendlove, Robert M. — cosponsor (person)

## Timeline

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

- **2019-01-18** Bill Numbered but not Distributed
- **2019-01-18** Numbered Bill Publicly Distributed
- **2019-01-18** bill sent to agencies for fiscal input
- **2019-01-25** received bill from Legislative Research
- **2019-01-26** fiscal note publicly available
- **2019-01-28** received fiscal note from Fiscal Analyst
- **2019-01-28** 1st reading (Introduced) `introduction, reading-1`
- **2019-01-28** to Senate Revenue and Taxation Committee `referral-committee`
- **2019-01-31** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2019-02-01** committee report favorable `committee-passage-favorable`
- **2019-02-01** placed on 2nd Reading Calendar
- **2019-02-12** 2nd reading `reading-2`
- **2019-02-12** passed 2nd reading `reading-2`
- **2019-02-13** 3rd reading `reading-3`
- **2019-02-13** passed 3rd reading `passage`
- **2019-02-13** to House
- **2019-02-13** received from Senate
- **2019-02-14** 1st reading (Introduced) `introduction, reading-1`
- **2019-02-20** to House Revenue and Taxation Committee `referral-committee`
- **2019-02-22** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2019-02-22** House Comm - Consent Calendar Recommendation
- **2019-02-25** comm rpt/placed on Consent Calendar
- **2019-02-25** 2nd reading `reading-2`
- **2019-02-27** 3rd reading `reading-3`
- **2019-02-27** passed 3rd reading `passage`
- **2019-02-27** signed by Speaker/returned to Senate
- **2019-02-27** to Senate
- **2019-02-27** received from House
- **2019-02-27** signed by President/sent for enrolling
- **2019-02-28** Bill Received from Senate for Enrolling
- **2019-02-28** Draft of Enrolled Bill Prepared
- **2019-03-19** Enrolled Bill Returned to House or Senate
- **2019-03-19** enrolled bill to Printing
- **2019-03-21** received enrolled bill from Printing
- **2019-03-21** to Governor `executive-receipt`
- **2019-04-01** 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/915c962a-d180-4629-92d3-695d07ad8321`. Confidence: reported (aggregated from official Utah legislature records).