---
type: "Bill"
title: "Tax Administration Amendments"
description: "Tax Administration Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2022"
identifier: "SB 90"
citation: "Utah SB 90 (2022)"
classification: ["bill"]
subjects: ["Courts", "Judicial Administration", "Judicial Operations", "Revenue and Taxation", "Sales and Use Tax", "State Tax Commission"]
status: "enacted"
primary_sponsors: ["Harper, Wayne A."]
version_count: 2
action_count: 37
vote_count: 5
first_action: "2022-01-11"
last_action: "2022-03-23"
source: "openstates"
source_identifier: "ocd-bill/79e24743-da86-4408-ad39-4557db713912"
source_url: "https://le.utah.gov/~2022/bills/static/SB0090.html"
source_hash: "d0cb99816a87605057fd5e05d2f8279c997d77702f2c2c8e2906c7aa7cdbfe87"
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 90 (2022) — Tax Administration 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/SB0090.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2022/bills/sbillenr/SB0090.pdf)

## Votes

- passed 3rd reading — **25–0** (pass) · upper
- passed 2nd reading — **25–0** (pass) · upper
- House Comm - Favorable Recommendation — **10–0** (pass) · upper
- Senate Comm - Favorable Recommendation — **6–0** (pass) · upper
- passed 3rd reading — **71–0** (pass) · lower

## Sponsors

- Harper, Wayne A. — primary (person)
- Spendlove, Robert M. — cosponsor (person)

## Timeline

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

- **2022-01-11** Bill Numbered but not Distributed
- **2022-01-11** Numbered Bill Publicly Distributed
- **2022-01-11** bill sent to agencies for fiscal input
- **2022-01-12** received bill from Legislative Research
- **2022-01-13** fiscal note publicly available
- **2022-01-18** received fiscal note from Fiscal Analyst
- **2022-01-18** 1st reading (Introduced) `introduction, reading-1`
- **2022-01-20** to Senate Revenue and Taxation Committee `referral-committee`
- **2022-01-26** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2022-01-27** committee report favorable `committee-passage-favorable`
- **2022-01-27** placed on 2nd Reading Calendar
- **2022-02-01** 2nd reading `reading-2`
- **2022-02-01** passed 2nd reading `reading-2`
- **2022-02-02** 3rd reading `reading-3`
- **2022-02-02** passed 3rd reading `passage`
- **2022-02-02** to House
- **2022-02-03** received from Senate
- **2022-02-03** 1st reading (Introduced) `introduction, reading-1`
- **2022-02-04** to House Revenue and Taxation Committee `referral-committee`
- **2022-02-11** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2022-02-14** committee report favorable `committee-passage-favorable`
- **2022-02-14** 2nd reading `reading-2`
- **2022-02-16** 3rd reading `reading-3`
- **2022-02-16** circled
- **2022-02-17** uncircled
- **2022-02-17** passed 3rd reading `passage`
- **2022-02-17** signed by Speaker/returned to Senate
- **2022-02-17** to Senate
- **2022-02-17** received from House
- **2022-02-17** signed by President/sent for enrolling
- **2022-02-21** Bill Received from Senate for Enrolling
- **2022-02-21** 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/79e24743-da86-4408-ad39-4557db713912`. Confidence: reported (aggregated from official Utah legislature records).