---
type: "Bill"
title: "Sales and Use Tax Act Amendments"
description: "Sales and Use Tax Act Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2025"
identifier: "SB 40"
citation: "Utah SB 40 (2025)"
classification: ["bill"]
subjects: ["Local Option Sales Taxes", "Revenue and Taxation", "Sales and Use Tax", "State Tax Commission"]
status: "enacted"
primary_sponsors: ["McCay, Daniel"]
version_count: 11
action_count: 44
vote_count: 0
first_action: "2024-12-20T23:45:00+00:00"
last_action: "2025-03-26T01:24:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/36db743c-8c7a-495f-bd8e-a95733d047b7"
source_url: "https://le.utah.gov/~2025/bills/static/SB0040.html"
source_hash: "6402454587ed6fa142990912f9a187147763ba54a53a7ed1424af6bd9c33b845"
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 40 (2025) — Sales and Use Tax Act 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/Session/2025/bills/introduced/SB0040.xml)
2. **Comparison to Sub #0** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP SB0040 To SB0040S01.pdf)
3. **Comparison to Sub #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP SB0040S01 To SB0040S02.pdf)
4. **House Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/SB040H10.pdf)
5. **House Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/SB040H10.pdf)
6. **House Transmittal Letter 2** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/SB040H20.pdf)
7. **Senate Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/SB040S10.pdf)
8. **Senate Transmittal Letter 2** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/SB040S20.pdf)
9. **Substitute #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/SB0040S01.xml)
10. **Substitute #2** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/SB0040S02.xml)
11. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2025/bills/enrolled/SB0040.xml)

## Sponsors

- McCay, Daniel — primary (person)
- Eliason, Steve — cosponsor (person)

## Timeline

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

- **2024-12-20T23:45:00+00:00** Bill Numbered but not Distributed
- **2024-12-20T23:45:00+00:00** Numbered Bill Publicly Distributed
- **2025-01-02T16:58:00+00:00** Senate/ received bill from Legislative Research `receipt`
- **2025-01-16T17:26:00+00:00** Senate/ received fiscal note from Fiscal Analyst `receipt`
- **2025-01-21T18:23:00+00:00** Senate/ 1st reading (Introduced)
- **2025-01-21T18:23:00+00:00** Senate/ placed on 2nd Reading Calendar
- **2025-01-21T23:04:00+00:00** Senate/ 2nd & 3rd readings/ suspension
- **2025-01-21T23:04:00+00:00** Senate/ circled
- **2025-01-21T23:11:00+00:00** Senate/ uncircled
- **2025-01-21T23:13:00+00:00** Senate/ passed 2nd & 3rd readings/ suspension
- **2025-01-21T23:13:00+00:00** Senate/ to House
- **2025-01-22T17:40:00+00:00** House/ received from Senate `receipt`
- **2025-01-22T18:11:00+00:00** House/ 1st reading (Introduced)
- **2025-01-23T18:38:00+00:00** House/ to standing committee `referral-committee`
- **2025-02-28T15:17:00+00:00** House Comm - Substitute Recommendation
- **2025-02-28T15:18:00+00:00** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-02-28T21:28:00+00:00** House/ comm rpt/ substituted
- **2025-02-28T21:28:00+00:00** House/ return to Rules due to fiscal impact
- **2025-03-03T22:24:00+00:00** House/ Rules to 3rd Reading Calendar
- **2025-03-03T22:24:00+00:00** House/ 2nd reading
- **2025-03-05T01:53:00+00:00** House/ 3rd Reading Calendar to Rules
- **2025-03-07T22:24:00+00:00** House/ Rules to 3rd Reading Calendar
- **2025-03-08T04:25:00+00:00** House/ 3rd reading
- **2025-03-08T04:28:00+00:00** House/ substituted
- **2025-03-08T04:29:00+00:00** House/ passed 3rd reading `passage`
- **2025-03-08T04:29:00+00:00** House/ to Senate
- **2025-03-08T06:17:00+00:00** Senate/ received from House `receipt`
- **2025-03-08T06:17:00+00:00** Senate/ placed on Concurrence Calendar
- **2025-03-08T06:21:00+00:00** Senate/ circled
- **2025-03-08T06:26:00+00:00** Senate/ uncircled
- **2025-03-08T06:27:00+00:00** Senate/ concurs with House amendment `amendment-passage`
- **2025-03-08T06:27:00+00:00** Senate/ to House
- **2025-03-08T07:43:00+00:00** House/ received from Senate `receipt`
- **2025-03-08T07:43:00+00:00** House/ signed by Speaker/ returned to Senate `passage`
- **2025-03-08T07:43:00+00:00** House/ to Senate
- **2025-03-12T19:49:00+00:00** Senate/ received from House `receipt`
- **2025-03-12T19:49:00+00:00** Senate/ signed by President/ sent for enrolling `passage`
- **2025-03-12T22:48:00+00:00** Bill Received from Senate for Enrolling
- **2025-03-12T22:48:00+00:00** Draft of Enrolled Bill Prepared
- **2025-03-14T21:08:00+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2025-03-14T21:08:00+00:00** Senate/ enrolled bill to Printing
- **2025-03-17T16:10:00+00:00** Senate/ received enrolled bill from Printing `receipt`
- **2025-03-17T16:10:00+00:00** Senate/ to Governor `executive-receipt`
- **2025-03-26T01:24:00+00:00** 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/36db743c-8c7a-495f-bd8e-a95733d047b7`. Confidence: reported (aggregated from official Utah legislature records).