---
type: "Bill"
title: "S.B. 245 County Sales and Use Tax Amendments"
description: "S.B. 245 County Sales and Use Tax Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2024"
identifier: "SB 245"
citation: "Utah SB 245 (2024)"
classification: ["bill"]
subjects: ["Counties", "County and Municipal Finance", "Local Option Sales Taxes", "Local Taxation and Fees", "Revenue and Taxation", "Sales and Use Tax"]
status: "enacted"
primary_sponsors: ["Fillmore, Lincoln"]
version_count: 2
action_count: 45
vote_count: 6
first_action: "2024-02-14"
last_action: "2024-03-14"
source: "openstates"
source_identifier: "ocd-bill/e2e7547f-c46b-4849-9404-c202f251aa4c"
source_url: "https://le.utah.gov/~2024/bills/static/SB0245.html"
source_hash: "3869a150d13502c5fe8a8e3f2d0dfe963c7ff935b2aaab5a60bb779cd4d21f9b"
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 245 (2024) — S.B. 245 County Sales and Use 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/~2024/bills/sbillint/SB0245S03.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2024/bills/sbillenr/SB0245.pdf)

## Votes

- concurs with House amendment — **28–0** (pass) · upper
- Senate Comm - Substitute Recommendation from # 0 to # 1 — **6–0** (pass) · upper
- Senate Comm - Favorable Recommendation — **5–1** (pass) · upper
- passed 2nd reading — **24–0** (pass) · upper
- passed 3rd reading — **26–0** (pass) · upper
- passed 3rd reading — **73–1** (pass) · lower

## Sponsors

- Fillmore, Lincoln — primary (person)
- Teuscher, Jordan D. — cosponsor (person)

## Timeline

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

- **2024-02-14** Bill Numbered but not Distributed
- **2024-02-14** Numbered Bill Publicly Distributed
- **2024-02-15** received bill from Legislative Research `receipt`
- **2024-02-15** 1st reading (Introduced) `introduction, reading-1`
- **2024-02-15** to Senate Revenue and Taxation Committee
- **2024-02-20** received fiscal note from Fiscal Analyst `receipt`
- **2024-02-21** Senate Comm - Substitute Recommendation from # 0 to # 1
- **2024-02-21** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2024-02-21** comm rpt/substituted
- **2024-02-21** placed on 2nd Reading Calendar
- **2024-02-23** 2nd reading `reading-2`
- **2024-02-23** circled
- **2024-02-23** uncircled
- **2024-02-23** passed 2nd reading `reading-2`
- **2024-02-26** 3rd reading `reading-3`
- **2024-02-26** circled
- **2024-02-26** uncircled
- **2024-02-26** passed 3rd reading `passage`
- **2024-02-26** to House
- **2024-02-26** received from Senate `receipt`
- **2024-02-26** 1st reading (Introduced) `introduction, reading-1`
- **2024-02-27** fiscal note sent to sponsor
- **2024-02-27** to Printing with fiscal note
- **2024-03-01** Rules to 3rd Reading Calendar
- **2024-03-01** 2nd reading `reading-2`
- **2024-03-01** 3rd reading `reading-3`
- **2024-03-01** substituted from # 1 to # 3 `substitution`
- **2024-03-01** passed 3rd reading `passage`
- **2024-03-01** to Senate
- **2024-03-01** received from House `receipt`
- **2024-03-01** placed on Concurrence Calendar
- **2024-03-01** concurs with House amendment `amendment-passage`
- **2024-03-01** to House
- **2024-03-01** received from Senate `receipt`
- **2024-03-01** signed by Speaker/returned to Senate `passage`
- **2024-03-01** to Senate
- **2024-03-01** received from House `receipt`
- **2024-03-01** signed by President/sent for enrolling `passage`
- **2024-03-02** Bill Received from Senate for Enrolling
- **2024-03-02** Draft of Enrolled Bill Prepared
- **2024-03-08** Enrolled Bill Returned to House or Senate `enrolled`
- **2024-03-08** enrolled bill to Printing
- **2024-03-12** received enrolled bill from Printing `receipt`
- **2024-03-12** to Governor `executive-receipt`
- **2024-03-14** 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/e2e7547f-c46b-4849-9404-c202f251aa4c`. Confidence: reported (aggregated from official Utah legislature records).