---
type: "Bill"
title: "S.B. 110 Tax Commission Appeal Amendments"
description: "S.B. 110 Tax Commission Appeal Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2021"
identifier: "SB 110"
citation: "Utah SB 110 (2021)"
classification: ["bill"]
subjects: ["Revenue and Taxation", "State Tax Commission"]
status: "enacted"
primary_sponsors: ["Fillmore, Lincoln"]
version_count: 2
action_count: 50
vote_count: 7
first_action: "2021-01-19"
last_action: "2021-03-16"
source: "openstates"
source_identifier: "ocd-bill/95a98c2b-8093-410f-aad6-496baa999796"
source_url: "https://le.utah.gov/~2021/bills/static/SB0110.html"
source_hash: "3796581ed32544b5d98fb3c71940f7a034192b5340364f0c48135becef34fc0d"
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 SB 110 (2021) — S.B. 110 Tax Commission Appeal 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/~2021/bills/sbillint/SB0110S02.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2021/bills/sbillenr/SB0110.pdf)

## Votes

- passed 2nd reading — **27–0** (pass) · upper
- passed 3rd reading — **58–10** (pass) · lower
- House Comm - Substitute Recommendation from # 0 to # 2 — **9–0** (pass) · upper
- passed 3rd reading — **28–0** (pass) · upper
- House Comm - Favorable Recommendation — **9–0** (pass) · upper
- concurs with House amendment — **27–0** (pass) · upper
- Senate Comm - Favorable Recommendation — **7–0** (pass) · upper

## Sponsors

- Fillmore, Lincoln — primary (person)
- Barlow, Stewart E. — cosponsor (person)

## Timeline

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

- **2021-01-19** Bill Numbered but not Distributed
- **2021-01-19** Numbered Bill Publicly Distributed
- **2021-01-19** received bill from Legislative Research
- **2021-01-19** 1st reading (Introduced) `introduction, reading-1`
- **2021-01-21** received fiscal note from Fiscal Analyst
- **2021-01-21** to Senate Revenue and Taxation Committee `referral-committee`
- **2021-02-01** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2021-02-02** committee report favorable `committee-passage-favorable`
- **2021-02-02** placed on 2nd Reading Calendar
- **2021-02-08** 2nd reading `reading-2`
- **2021-02-08** circled
- **2021-02-08** uncircled
- **2021-02-08** floor amendment # 1
- **2021-02-08** passed 2nd reading `reading-2`
- **2021-02-09** 3rd reading `reading-3`
- **2021-02-09** circled
- **2021-02-09** uncircled
- **2021-02-09** passed 3rd reading `passage`
- **2021-02-09** to House
- **2021-02-10** received from Senate
- **2021-02-11** 1st reading (Introduced) `introduction, reading-1`
- **2021-02-12** to House Revenue and Taxation Committee `referral-committee`
- **2021-02-18** to Printing with fiscal note
- **2021-02-18** House Comm - Substitute Recommendation from # 0 to # 2
- **2021-02-18** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2021-02-19** comm rpt/substituted
- **2021-02-19** 2nd reading `reading-2`
- **2021-02-24** 3rd reading `reading-3`
- **2021-02-24** circled
- **2021-02-24** uncircled
- **2021-02-24** passed 3rd reading `passage`
- **2021-02-24** to Senate
- **2021-02-24** received from House
- **2021-02-24** placed on Concurrence Calendar
- **2021-02-25** circled
- **2021-02-26** uncircled
- **2021-02-26** concurs with House amendment
- **2021-02-26** to House
- **2021-02-26** received from Senate
- **2021-02-26** signed by Speaker/returned to Senate
- **2021-02-26** to Senate
- **2021-02-26** received from House
- **2021-02-26** signed by President/sent for enrolling
- **2021-03-04** Bill Received from Senate for Enrolling
- **2021-03-04** Draft of Enrolled Bill Prepared
- **2021-03-15** Enrolled Bill Returned to House or Senate
- **2021-03-15** enrolled bill to Printing
- **2021-03-15** received enrolled bill from Printing
- **2021-03-15** to Governor `executive-receipt`
- **2021-03-16** 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/95a98c2b-8093-410f-aad6-496baa999796`. Confidence: reported (aggregated from official Utah legislature records).