---
type: "Bill"
title: "S.B. 75 Sand and Gravel Sales Tax Amendments"
description: "S.B. 75 Sand and Gravel Sales Tax Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2023"
identifier: "SB 75"
citation: "Utah SB 75 (2023)"
classification: ["bill"]
subjects: ["Local Option Sales Taxes", "Revenue and Taxation"]
status: "enacted"
primary_sponsors: ["Sandall, Scott D."]
version_count: 2
action_count: 39
vote_count: 5
first_action: "2023-01-06"
last_action: "2023-03-23"
source: "openstates"
source_identifier: "ocd-bill/102582a4-f72c-4243-af7f-0e628cf1f326"
source_url: "https://le.utah.gov/~2023/bills/static/SB0075.html"
source_hash: "e8559ed499aabf6b6071f6468ab78389477a9192789176efe32cc17fc28d4363"
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 75 (2023) — S.B. 75 Sand and Gravel Sales 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/~2023/bills/sbillint/SB0075S02.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2023/bills/sbillenr/SB0075.pdf)

## Votes

- House Comm - Favorable Recommendation — **12–1** (pass) · upper
- passed 2nd reading — **24–1** (pass) · upper
- passed 3rd reading — **47–19** (pass) · lower
- Senate Comm - Favorable Recommendation — **6–0** (pass) · upper
- passed 3rd reading — **27–0** (pass) · upper

## Sponsors

- Sandall, Scott D. — primary (person)
- Bolinder, Bridger — cosponsor (person)

## Timeline

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

- **2023-01-06** Bill Numbered but not Distributed
- **2023-01-06** Numbered Bill Publicly Distributed
- **2023-01-11** received bill from Legislative Research `receipt`
- **2023-01-13** received fiscal note from Fiscal Analyst `receipt`
- **2023-01-17** 1st reading (Introduced) `introduction, reading-1`
- **2023-01-17** to Senate Revenue and Taxation Committee
- **2023-01-25** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-01-26** committee report favorable `committee-passage-favorable`
- **2023-01-26** placed on 2nd Reading Calendar
- **2023-02-01** fiscal note sent to sponsor
- **2023-02-02** to Printing with fiscal note
- **2023-02-03** 2nd reading `reading-2`
- **2023-02-03** substituted from # 0 to # 2 `substitution`
- **2023-02-03** passed 2nd reading `reading-2`
- **2023-02-06** 3rd reading `reading-3`
- **2023-02-06** passed 3rd reading `passage`
- **2023-02-06** to House
- **2023-02-06** received from Senate `receipt`
- **2023-02-06** 1st reading (Introduced) `introduction, reading-1`
- **2023-02-08** to House Revenue and Taxation Committee
- **2023-02-09** to House Natural Resources, Agriculture, and Environment Committee
- **2023-02-15** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-15** committee report favorable `committee-passage-favorable`
- **2023-02-15** 2nd reading `reading-2`
- **2023-02-16** 3rd reading `reading-3`
- **2023-02-16** circled
- **2023-02-16** uncircled
- **2023-02-16** passed 3rd reading `passage`
- **2023-02-16** signed by Speaker/returned to Senate `passage`
- **2023-02-16** to Senate
- **2023-02-17** received from House `receipt`
- **2023-02-17** signed by President/sent for enrolling `passage`
- **2023-02-19** Bill Received from Senate for Enrolling
- **2023-02-19** Draft of Enrolled Bill Prepared
- **2023-03-10** Enrolled Bill Returned to House or Senate `enrolled`
- **2023-03-10** enrolled bill to Printing
- **2023-03-13** received enrolled bill from Printing `receipt`
- **2023-03-13** to Governor `executive-receipt`
- **2023-03-23** 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/102582a4-f72c-4243-af7f-0e628cf1f326`. Confidence: reported (aggregated from official Utah legislature records).