---
type: "Bill"
title: "Electrical Facility Sales Tax Exemption"
description: "Electrical Facility Sales Tax Exemption"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2022"
identifier: "SB 106"
citation: "Utah SB 106 (2022)"
classification: ["bill"]
subjects: ["Electric Cooperatives", "Public Utilities and Technology", "Revenue and Taxation", "Sales Tax Exemptions", "Sales and Use Tax"]
status: "enacted"
primary_sponsors: ["Ipson, Don L."]
version_count: 3
action_count: 43
vote_count: 6
first_action: "2022-01-17"
last_action: "2022-03-23"
source: "openstates"
source_identifier: "ocd-bill/1679663c-f896-4cb0-9d48-6a895d4bb08c"
source_url: "https://le.utah.gov/~2022/bills/static/SB0106.html"
source_hash: "20d1584a56a0f52f75ff18f5552da11ec82d7cd3edc7d4740fafa1f3358df84b"
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 106 (2022) — Electrical Facility 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/~2022/bills/sbillint/SB0106.pdf)
2. **Amended** (committee substitute) — [source](https://le.utah.gov/~2022/bills/sbillamd/SB0106.pdf)
3. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2022/bills/sbillenr/SB0106.pdf)

## Votes

- passed 3rd reading — **72–0** (pass) · lower
- Senate Comm - Amendment Recommendation # 1 — **4–0** (pass) · upper
- Senate Comm - Favorable Recommendation — **5–0** (pass) · upper
- passed 2nd reading — **25–0** (pass) · upper
- passed 3rd reading — **23–0** (pass) · upper
- House Comm - Favorable Recommendation — **8–0** (pass) · upper

## Sponsors

- Ipson, Don L. — primary (person)
- Albrecht, Carl R. — cosponsor (person)

## Timeline

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

- **2022-01-17** Bill Numbered but not Distributed
- **2022-01-17** Numbered Bill Publicly Distributed
- **2022-01-17** bill sent to agencies for fiscal input
- **2022-01-18** received bill from Legislative Research
- **2022-01-18** 1st reading (Introduced) `introduction, reading-1`
- **2022-01-19** fiscal note sent to sponsor
- **2022-01-19** fiscal note publicly available
- **2022-01-20** received fiscal note from Fiscal Analyst
- **2022-02-03** to Senate Economic Development and Workforce Services Committee `referral-committee`
- **2022-02-08** Senate Comm - Amendment Recommendation # 1
- **2022-02-08** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2022-02-09** comm rpt/amended
- **2022-02-09** placed on 2nd Reading Calendar
- **2022-02-14** 2nd reading `reading-2`
- **2022-02-14** circled
- **2022-02-14** uncircled
- **2022-02-14** passed 2nd reading `reading-2`
- **2022-02-15** 3rd reading `reading-3`
- **2022-02-15** circled
- **2022-02-15** uncircled
- **2022-02-15** passed 3rd reading `passage`
- **2022-02-15** to House
- **2022-02-15** received from Senate
- **2022-02-16** 1st reading (Introduced) `introduction, reading-1`
- **2022-02-17** to House Revenue and Taxation Committee `referral-committee`
- **2022-02-22** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2022-02-22** committee report favorable `committee-passage-favorable`
- **2022-02-22** return to Rules due to fiscal impact
- **2022-03-01** Rules to 3rd Reading Calendar
- **2022-03-01** 2nd reading `reading-2`
- **2022-03-01** 3rd reading `reading-3`
- **2022-03-01** passed 3rd reading `passage`
- **2022-03-01** signed by Speaker/returned to Senate
- **2022-03-01** to Senate
- **2022-03-02** received from House
- **2022-03-02** signed by President/sent for enrolling
- **2022-03-03** Bill Received from Senate for Enrolling
- **2022-03-03** Draft of Enrolled Bill Prepared
- **2022-03-11** Enrolled Bill Returned to House or Senate
- **2022-03-11** enrolled bill to Printing
- **2022-03-15** received enrolled bill from Printing
- **2022-03-15** to Governor `executive-receipt`
- **2022-03-23** 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/1679663c-f896-4cb0-9d48-6a895d4bb08c`. Confidence: reported (aggregated from official Utah legislature records).