---
type: "Bill"
title: "S.B. 114 Sales and Use Tax Exemption Amendments"
description: "S.B. 114 Sales and Use Tax Exemption Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2020"
identifier: "S.B. 114"
citation: "Utah S.B. 114 (2020)"
classification: ["bill"]
subjects: ["Sales and Use Tax", "Revenue and Taxation", "Sales Tax Exemptions"]
status: "enacted"
primary_sponsors: ["Cullimore, Kirk A."]
version_count: 2
action_count: 44
vote_count: 7
first_action: "2020-02-10"
last_action: "2020-03-31"
source: "openstates"
source_identifier: "ocd-bill/9b96b38a-2266-4670-b0a4-ca03a7719b81"
source_url: "https://le.utah.gov/~2020/bills/static/SB0114.html"
source_hash: "3162585fe7e78370dfe1db1a1bbd2c4cfffcd40537e6ce8cb1430112863de3fc"
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. 114 (2020) — S.B. 114 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](https://le.utah.gov/~2020/bills/sbillint/SB0114S02.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2020/bills/sbillenr/SB0114.pdf)

## Votes

- passed 2nd reading — **22–0** (pass) · upper
- House Comm - Substitute Recommendation from # 0 to # 2 — **10–0** (pass) · upper
- passed 3rd reading — **68–0** (pass) · lower
- passed 3rd reading — **23–0** (pass) · upper
- Senate Comm - Favorable Recommendation — **5–0** (pass) · upper
- concurs with House amendment — **27–0** (pass) · upper
- House Comm - Favorable Recommendation — **10–0** (pass) · upper

## Sponsors

- Cullimore, Kirk A. — primary (person)
- Schultz, Mike — cosponsor (person)

## Timeline

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

- **2020-02-10** Bill Numbered but not Distributed
- **2020-02-10** Numbered Bill Publicly Distributed
- **2020-02-10** received bill from Legislative Research
- **2020-02-10** 1st reading (Introduced) `introduction, reading-1`
- **2020-02-12** received fiscal note from Fiscal Analyst
- **2020-02-13** to Senate Revenue and Taxation Committee `referral-committee`
- **2020-02-14** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2020-02-18** committee report favorable `committee-passage-favorable`
- **2020-02-18** placed on 2nd Reading Calendar
- **2020-02-20** 2nd reading `reading-2`
- **2020-02-20** passed 2nd reading `reading-2`
- **2020-02-24** 3rd reading `reading-3`
- **2020-02-24** passed 3rd reading `passage`
- **2020-02-24** to House
- **2020-02-26** received from Senate
- **2020-02-26** 1st reading (Introduced) `introduction, reading-1`
- **2020-03-03** to House Revenue and Taxation Committee `referral-committee`
- **2020-03-06** to Printing with fiscal note
- **2020-03-06** House Comm - Substitute Recommendation from # 0 to # 2
- **2020-03-06** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2020-03-06** comm rpt/substituted
- **2020-03-06** 2nd reading `reading-2`
- **2020-03-12** 3rd reading `reading-3`
- **2020-03-12** circled
- **2020-03-12** uncircled
- **2020-03-12** passed 3rd reading `passage`
- **2020-03-12** to Senate
- **2020-03-12** received from House
- **2020-03-12** placed on Concurrence Calendar
- **2020-03-12** concurs with House amendment
- **2020-03-12** to House
- **2020-03-12** received from Senate
- **2020-03-12** signed by Speaker/returned to Senate
- **2020-03-12** to Senate
- **2020-03-12** fiscal note publicly available
- **2020-03-12** fiscal note sent to sponsor
- **2020-03-12** signed by President/sent for enrolling
- **2020-03-17** Bill Received from Senate for Enrolling
- **2020-03-17** Draft of Enrolled Bill Prepared
- **2020-03-20** Enrolled Bill Returned to House or Senate
- **2020-03-20** enrolled bill to Printing
- **2020-03-28** received enrolled bill from Printing
- **2020-03-28** to Governor `executive-receipt`
- **2020-03-31** 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/9b96b38a-2266-4670-b0a4-ca03a7719b81`. Confidence: reported (aggregated from official Utah legislature records).