---
type: "Bill"
title: "H.B. 236 Sales and Use Tax Modifications"
description: "H.B. 236 Sales and Use Tax Modifications"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2024"
identifier: "HB 236"
citation: "Utah HB 236 (2024)"
classification: ["bill"]
subjects: ["Local Taxation and Fees", "Revenue and Taxation", "Rural Development", "Sales and Use Tax", "State Tax Commission", "Tourism"]
status: "enacted"
primary_sponsors: ["Stenquist, Jeffrey D."]
version_count: 2
action_count: 46
vote_count: 8
first_action: "2024-01-10"
last_action: "2024-03-18"
source: "openstates"
source_identifier: "ocd-bill/182e2dcf-b4af-4070-808d-3b210c80d13a"
source_url: "https://le.utah.gov/~2024/bills/static/HB0236.html"
source_hash: "c915d5ef9b937878cbb1d21e1e93b5631b96b1d032a0e1ba80dc6681feccc84d"
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 236 (2024) — H.B. 236 Sales and Use Tax Modifications

## Version chain

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

1. **Introduced** (filed) — [source](https://le.utah.gov/~2024/bills/hbillint/HB0236S03.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2024/bills/hbillenr/HB0236.pdf)

## Votes

- concurs with Senate amendment — **67–0** (pass) · lower
- Senate Comm - Favorable Recommendation — **5–0** (pass) · lower
- Senate Comm - Substitute Recommendation from # 1 to # 3 — **5–0** (pass) · lower
- House Comm - Favorable Recommendation — **9–0** (pass) · lower
- passed 2nd & 3rd readings/suspension — **21–3** (pass) · upper
- Senate Comm - Held — **8–0** (pass) · lower
- passed 3rd reading — **61–7** (pass) · lower
- House Comm - Substitute Recommendation from # 0 to # 1 — **9–0** (pass) · lower

## Sponsors

- Stenquist, Jeffrey D. — primary (person)
- Hinkins, David P. — cosponsor (person)

## Timeline

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

- **2024-01-10** Bill Numbered but not Distributed
- **2024-01-10** Numbered Bill Publicly Distributed
- **2024-01-16** received bill from Legislative Research `receipt`
- **2024-01-16** 1st reading (Introduced) `introduction, reading-1`
- **2024-02-02** received fiscal note from Fiscal Analyst `receipt`
- **2024-02-02** to Printing with fiscal note
- **2024-02-12** to House Revenue and Taxation Committee
- **2024-02-14** House Comm - Substitute Recommendation from # 0 to # 1
- **2024-02-14** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2024-02-15** comm rpt/substituted
- **2024-02-15** 2nd reading `reading-2`
- **2024-02-22** 3rd reading `reading-3`
- **2024-02-22** passed 3rd reading `passage`
- **2024-02-22** to Senate
- **2024-02-23** received from House `receipt`
- **2024-02-23** 1st reading (Introduced) `introduction, reading-1`
- **2024-02-23** to Senate Revenue and Taxation Committee
- **2024-02-26** Senate Comm - Held
- **2024-02-27** Senate Comm - Substitute Recommendation from # 1 to # 3
- **2024-02-27** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2024-02-27** fiscal note sent to sponsor
- **2024-02-28** fiscal note publicly available
- **2024-02-28** comm rpt/sent to Rules/substituted
- **2024-02-28** comm rpt/sent to Rules
- **2024-03-01** comm rpt/substituted
- **2024-03-01** Rules to 2nd Reading Calendar
- **2024-03-01** placed on 2nd Reading Calendar
- **2024-03-01** 2nd & 3rd readings/suspension `reading-2, reading-3`
- **2024-03-01** passed 2nd & 3rd readings/suspension `passage`
- **2024-03-01** to House with amendments
- **2024-03-01** received from Senate `receipt`
- **2024-03-01** placed on Concurrence Calendar
- **2024-03-01** concurs with Senate amendment `amendment-passage`
- **2024-03-01** to Senate
- **2024-03-01** received from House `receipt`
- **2024-03-01** signed by President/returned to House `passage`
- **2024-03-01** to House
- **2024-03-01** received from Senate `receipt`
- **2024-03-01** signed by Speaker/sent for enrolling `passage`
- **2024-03-01** Bill Received from House for Enrolling
- **2024-03-01** Draft of Enrolled Bill Prepared
- **2024-03-08** Enrolled Bill Returned to House or Senate `enrolled`
- **2024-03-08** enrolled bill to Printing
- **2024-03-11** received enrolled bill from Printing `receipt`
- **2024-03-11** to Governor `executive-receipt`
- **2024-03-18** 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/182e2dcf-b4af-4070-808d-3b210c80d13a`. Confidence: reported (aggregated from official Utah legislature records).