---
type: "Bill"
title: "Sales Tax Return Requirements"
description: "Sales Tax Return Requirements"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2023"
identifier: "HB 353"
citation: "Utah HB 353 (2023)"
classification: ["bill"]
subjects: ["Revenue and Taxation", "Sales and Use Tax"]
status: "enacted"
primary_sponsors: ["Teuscher, Jordan D."]
version_count: 2
action_count: 36
vote_count: 5
first_action: "2023-01-31"
last_action: "2023-03-13"
source: "openstates"
source_identifier: "ocd-bill/976f088e-d14a-42e7-9ccd-47b348cd6daa"
source_url: "https://le.utah.gov/~2023/bills/static/HB0353.html"
source_hash: "fc178de4d532b55eacadef9fd380a4ba46b67e9cd67ad6f51537d9a64f38e292"
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 HB 353 (2023) — Sales Tax Return Requirements

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://le.utah.gov/~2023/bills/hbillint/HB0353.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2023/bills/hbillenr/HB0353.pdf)

## Votes

- passed 3rd reading — **22–0** (pass) · upper
- Senate Comm - Favorable Recommendation — **6–0** (pass) · lower
- Senate Comm - Consent Calendar Recommendation — **6–0** (pass) · lower
- House Comm - Favorable Recommendation — **10–0** (pass) · lower
- passed 3rd reading — **64–4** (pass) · lower

## Sponsors

- Teuscher, Jordan D. — primary (person)
- McCay, Daniel — cosponsor (person)

## Timeline

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

- **2023-01-31** Bill Numbered but not Distributed
- **2023-01-31** Numbered Bill Publicly Distributed
- **2023-01-31** bill sent to agencies for fiscal input
- **2023-02-01** received bill from Legislative Research `receipt`
- **2023-02-01** 1st reading (Introduced) `introduction, reading-1`
- **2023-02-02** fiscal note publicly available
- **2023-02-03** received fiscal note from Fiscal Analyst `receipt`
- **2023-02-03** to House Revenue and Taxation Committee
- **2023-02-08** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-09** committee report favorable `committee-passage-favorable`
- **2023-02-09** 2nd reading `reading-2`
- **2023-02-13** 3rd reading `reading-3`
- **2023-02-13** passed 3rd reading `passage`
- **2023-02-13** to Senate
- **2023-02-14** received from House `receipt`
- **2023-02-15** 1st reading (Introduced) `introduction, reading-1`
- **2023-02-16** to Senate Revenue and Taxation Committee
- **2023-02-22** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-22** Senate Comm - Consent Calendar Recommendation
- **2023-02-22** comm rpt/placed on Consent Calendar
- **2023-02-22** 2nd reading `reading-2`
- **2023-02-27** 3rd reading `reading-3`
- **2023-02-27** circled
- **2023-02-27** uncircled
- **2023-02-27** passed 3rd reading `passage`
- **2023-02-27** signed by President/returned to House `passage`
- **2023-02-27** to House
- **2023-02-27** received from Senate `receipt`
- **2023-02-27** signed by Speaker/sent for enrolling `passage`
- **2023-02-28** Bill Received from House for Enrolling
- **2023-02-28** Draft of Enrolled Bill Prepared
- **2023-03-09** Enrolled Bill Returned to House or Senate `enrolled`
- **2023-03-09** enrolled bill to Printing
- **2023-03-13** Governor Signed `executive-signature`
- **2023-03-13** received enrolled bill from Printing `receipt`
- **2023-03-13** to Governor `executive-receipt`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/976f088e-d14a-42e7-9ccd-47b348cd6daa`. Confidence: reported (aggregated from official Utah legislature records).