---
type: "Bill"
title: "S.B. 221 Water Related Sales and Use Tax Amendments"
description: "S.B. 221 Water Related Sales and Use Tax Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2022"
identifier: "SB 221"
citation: "Utah SB 221 (2022)"
classification: ["bill"]
subjects: ["Department of Natural Resources", "Natural Resources", "Revenue and Taxation", "Sales and Use Tax", "Water", "Water Rights"]
status: "enacted"
primary_sponsors: ["Hinkins, David P."]
version_count: 2
action_count: 47
vote_count: 8
first_action: "2022-02-16"
last_action: "2022-03-21"
source: "openstates"
source_identifier: "ocd-bill/f49b3196-a931-4bb7-a98a-3dff66937f32"
source_url: "https://le.utah.gov/~2022/bills/static/SB0221.html"
source_hash: "a1ae6564df98ffc8ad449559bcc91d5745b8800fd85dd34757dc00415979ecc5"
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 221 (2022) — S.B. 221 Water Related Sales and Use Tax 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/~2022/bills/sbillint/SB0221S02.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2022/bills/sbillenr/SB0221.pdf)

## Votes

- passed 3rd reading — **25–0** (pass) · upper
- House Comm - Substitute Recommendation from # 1 to # 2 — **10–0** (pass) · upper
- House Comm - Favorable Recommendation — **10–0** (pass) · upper
- passed 3rd reading — **67–0** (pass) · lower
- passed 2nd reading — **28–0** (pass) · upper
- Senate Comm - Substitute Recommendation from # 0 to # 1 — **9–0** (pass) · upper
- concurs with House amendment — **28–0** (pass) · upper
- Senate Comm - Favorable Recommendation — **9–0** (pass) · upper

## Sponsors

- Hinkins, David P. — primary (person)
- Barlow, Stewart E. — cosponsor (person)

## Timeline

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

- **2022-02-16** Bill Numbered but not Distributed
- **2022-02-16** Numbered Bill Publicly Distributed
- **2022-02-17** received bill from Legislative Research
- **2022-02-17** 1st reading (Introduced) `introduction, reading-1`
- **2022-02-18** to Senate Revenue and Taxation Committee `referral-committee`
- **2022-02-22** received fiscal note from Fiscal Analyst
- **2022-02-23** Senate Comm - Substitute Recommendation from # 0 to # 1
- **2022-02-23** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2022-02-23** comm rpt/substituted
- **2022-02-23** placed on 2nd Reading Calendar
- **2022-02-24** 2nd reading `reading-2`
- **2022-02-24** circled
- **2022-02-24** uncircled
- **2022-02-24** passed 2nd reading `reading-2`
- **2022-02-25** 3rd reading `reading-3`
- **2022-02-25** passed 3rd reading `passage`
- **2022-02-25** to House
- **2022-02-25** received from Senate
- **2022-02-25** 1st reading (Introduced) `introduction, reading-1`
- **2022-02-28** to House Natural Resources, Agriculture, and Environment Committee `referral-committee`
- **2022-03-01** fiscal note sent to sponsor
- **2022-03-01** to Printing with fiscal note
- **2022-03-01** House Comm - Substitute Recommendation from # 1 to # 2
- **2022-03-01** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2022-03-01** comm rpt/substituted
- **2022-03-01** 2nd reading `reading-2`
- **2022-03-02** 3rd Reading Calendar to Rules
- **2022-03-03** Rules to 3rd Reading Calendar
- **2022-03-03** 3rd reading `reading-3`
- **2022-03-03** passed 3rd reading `passage`
- **2022-03-03** to Senate
- **2022-03-03** received from House
- **2022-03-03** placed on Concurrence Calendar
- **2022-03-04** concurs with House amendment
- **2022-03-04** to House
- **2022-03-04** received from Senate
- **2022-03-04** signed by Speaker/returned to Senate
- **2022-03-04** to Senate
- **2022-03-04** received from House
- **2022-03-04** signed by President/sent for enrolling
- **2022-03-08** Bill Received from Senate for Enrolling
- **2022-03-08** Draft of Enrolled Bill Prepared
- **2022-03-14** Enrolled Bill Returned to House or Senate
- **2022-03-14** enrolled bill to Printing
- **2022-03-15** received enrolled bill from Printing
- **2022-03-15** to Governor `executive-receipt`
- **2022-03-21** 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/f49b3196-a931-4bb7-a98a-3dff66937f32`. Confidence: reported (aggregated from official Utah legislature records).