---
type: "Bill"
title: "S.B. 239 Refinery Sales Tax Exemption"
description: "S.B. 239 Refinery Sales Tax Exemption"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2020"
identifier: "S.B. 239"
citation: "Utah S.B. 239 (2020)"
classification: ["bill"]
subjects: ["Sales and Use Tax", "Revenue and Taxation"]
status: "enacted"
primary_sponsors: ["Okerlund, Ralph"]
version_count: 2
action_count: 39
vote_count: 4
first_action: "2020-03-04"
last_action: "2020-03-30"
source: "openstates"
source_identifier: "ocd-bill/4bae8b1c-de80-45e3-b41f-90f5c184054b"
source_url: "https://le.utah.gov/~2020/bills/static/SB0239.html"
source_hash: "472b07bc9ab078e4cf5392351fe3a443a33a5b7ca266065af33b7b05508a3374"
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. 239 (2020) — S.B. 239 Refinery Sales Tax Exemption

## 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/SB0239S02.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2020/bills/sbillenr/SB0239.pdf)

## Votes

- concurs with House amendment — **25–2** (pass) · upper
- passed 2nd & 3rd readings/suspension — **20–7** (pass) · upper
- Senate Comm - Favorable Recommendation — **8–0** (pass) · upper
- passed 3rd reading — **50–18** (pass) · lower

## Sponsors

- Okerlund, Ralph — primary (person)
- Shipp, Rex P. — cosponsor (person)

## Timeline

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

- **2020-03-04** Bill Numbered but not Distributed
- **2020-03-04** Numbered Bill Publicly Distributed
- **2020-03-04** received bill from Legislative Research
- **2020-03-04** 1st reading (Introduced) `introduction, reading-1`
- **2020-03-04** to Senate Natural Resources, Agriculture, and Environment Committee `referral-committee`
- **2020-03-05** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2020-03-06** committee report favorable `committee-passage-favorable`
- **2020-03-06** placed on 2nd Reading Calendar
- **2020-03-06** received fiscal note from Fiscal Analyst
- **2020-03-09** 2nd & 3rd readings/suspension `reading-2, reading-3`
- **2020-03-09** substitute adoption failed from # 0 to # 1
- **2020-03-09** passed 2nd & 3rd readings/suspension `passage`
- **2020-03-09** to House
- **2020-03-09** received from Senate
- **2020-03-09** 1st reading (Introduced) `introduction, reading-1`
- **2020-03-12** Rules to 3rd Reading Calendar
- **2020-03-12** 2nd reading `reading-2`
- **2020-03-12** fiscal note sent to sponsor
- **2020-03-12** to Printing with fiscal note
- **2020-03-12** 3rd reading `reading-3`
- **2020-03-12** substituted from # 0 to # 2
- **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
- **2020-03-13** received from Senate
- **2020-03-13** signed by Speaker/returned to Senate
- **2020-03-13** to Senate
- **2020-03-13** received from House
- **2020-03-13** signed by President/sent for enrolling
- **2020-03-16** Bill Received from Senate for Enrolling
- **2020-03-16** 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`
- **2020-03-30** 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/4bae8b1c-de80-45e3-b41f-90f5c184054b`. Confidence: reported (aggregated from official Utah legislature records).