---
type: "Bill"
title: "S.B. 82 Sales Tax Amendments"
description: "S.B. 82 Sales Tax Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2023"
identifier: "SB 82"
citation: "Utah SB 82 (2023)"
classification: ["bill"]
subjects: ["Revenue and Taxation", "Sales and Use Tax", "State Tax Commission"]
status: "enacted"
primary_sponsors: ["Harper, Wayne A."]
version_count: 2
action_count: 36
vote_count: 7
first_action: "2023-01-06"
last_action: "2023-03-17"
source: "openstates"
source_identifier: "ocd-bill/6c556808-f37f-4bad-8d09-2a1d68b0d1b4"
source_url: "https://le.utah.gov/~2023/bills/static/SB0082.html"
source_hash: "e5d887c939aa427f707691d2d1322fec39a03d21aa7ddbd80c5f2e9f6622c42d"
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 82 (2023) — S.B. 82 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/SB0082S02.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2023/bills/sbillenr/SB0082.pdf)

## Votes

- Senate Comm - Favorable Recommendation — **6–0** (pass) · upper
- passed 3rd reading — **69–0** (pass) · lower
- passed 2nd reading — **24–0** (pass) · upper
- House Comm - Favorable Recommendation — **8–0** (pass) · upper
- House Comm - Consent Calendar Recommendation — **8–0** (pass) · upper
- Senate Comm - Substitute Recommendation from # 0 to # 2 — **6–0** (pass) · upper
- passed 3rd reading — **23–0** (pass) · upper

## Sponsors

- Harper, Wayne A. — primary (person)
- Eliason, Steve — 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 - Substitute Recommendation from # 0 to # 2
- **2023-01-25** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-01-25** fiscal note publicly available
- **2023-01-26** comm rpt/substituted
- **2023-01-26** placed on 2nd Reading Calendar
- **2023-02-06** 2nd reading `reading-2`
- **2023-02-06** passed 2nd reading `reading-2`
- **2023-02-07** 3rd reading `reading-3`
- **2023-02-07** passed 3rd reading `passage`
- **2023-02-07** to House
- **2023-02-08** received from Senate `receipt`
- **2023-02-08** 1st reading (Introduced) `introduction, reading-1`
- **2023-02-10** to House Revenue and Taxation Committee
- **2023-02-14** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-14** House Comm - Consent Calendar Recommendation
- **2023-02-14** comm rpt/placed on Consent Calendar
- **2023-02-14** 2nd reading `reading-2`
- **2023-02-16** 3rd reading `reading-3`
- **2023-02-16** passed 3rd reading `passage`
- **2023-02-16** signed by Speaker/returned to Senate `passage`
- **2023-02-16** to Senate
- **2023-02-16** received from House `receipt`
- **2023-02-16** signed by President/sent for enrolling `passage`
- **2023-02-19** Bill Received from Senate for Enrolling
- **2023-02-19** Draft of Enrolled Bill Prepared
- **2023-03-09** Enrolled Bill Returned to House or Senate `enrolled`
- **2023-03-09** enrolled bill to Printing
- **2023-03-13** received enrolled bill from Printing `receipt`
- **2023-03-13** to Governor `executive-receipt`
- **2023-03-17** 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/6c556808-f37f-4bad-8d09-2a1d68b0d1b4`. Confidence: reported (aggregated from official Utah legislature records).