---
type: "Bill"
title: "Restaurant Tax Revisions"
description: "Restaurant Tax Revisions"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2025"
identifier: "SB 91"
citation: "Utah SB 91 (2025)"
classification: ["bill"]
subjects: ["Revenue and Taxation", "Sales and Use Tax", "State Tax Commission"]
status: "enacted"
primary_sponsors: ["Fillmore, Lincoln"]
version_count: 11
action_count: 41
vote_count: 0
first_action: "2025-01-10T20:18:00+00:00"
last_action: "2025-03-26T01:32:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/33b220f4-c06d-421a-9adf-a2594dfcf971"
source_url: "https://le.utah.gov/~2025/bills/static/SB0091.html"
source_hash: "9a4e7ac6287750fa2cd60bd61fff86e8ec04014edd34cb67d078f8d28242289f"
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 91 (2025) — Restaurant Tax Revisions

## 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/SB0091.xml)
2. **Comparison to Sub #0** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP SB0091 To SB0091S01.pdf)
3. **Comparison to Sub #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP SB0091S01 To SB0091S02.pdf)
4. **House Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/SB091H10.pdf)
5. **House Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/SB091H10.pdf)
6. **Senate Amendment 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/amended/SB0091S02.Samd.1.pdf)
7. **Senate Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/SB091S10.pdf)
8. **Senate Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/SB091S10.pdf)
9. **Substitute #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/SB0091S01.xml)
10. **Substitute #2** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/SB0091S02.xml)
11. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2025/bills/enrolled/SB0091.xml)

## Sponsors

- Fillmore, Lincoln — primary (person)
- Kyle, Jason B. — cosponsor (person)

## Timeline

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

- **2025-01-10T20:18:00+00:00** Bill Numbered but not Distributed
- **2025-01-10T20:18:00+00:00** Numbered Bill Publicly Distributed
- **2025-01-14T17:28:00+00:00** Senate/ received bill from Legislative Research `receipt`
- **2025-01-16T17:26:00+00:00** Senate/ received fiscal note from Fiscal Analyst `receipt`
- **2025-01-21T18:20:00+00:00** Senate/ 1st reading (Introduced)
- **2025-01-23T18:19:00+00:00** Senate/ to standing committee `referral-committee`
- **2025-02-03T21:35:00+00:00** Senate Comm - Substitute Recommendation
- **2025-02-03T21:36:00+00:00** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-02-04T18:20:00+00:00** Senate/ comm rpt/ substituted
- **2025-02-04T18:20:00+00:00** Senate/ placed on 2nd Reading Calendar
- **2025-02-11T21:35:00+00:00** Senate/ 2nd reading
- **2025-02-11T21:41:00+00:00** Senate/ substituted
- **2025-02-11T21:43:00+00:00** Senate/ passed 2nd reading `reading-2`
- **2025-02-12T18:27:00+00:00** Senate/ 3rd reading
- **2025-02-12T18:27:00+00:00** Senate/ circled
- **2025-02-12T18:30:00+00:00** Senate/ uncircled
- **2025-02-12T18:32:00+00:00** Senate/ passed 3rd reading `passage`
- **2025-02-12T18:32:00+00:00** Senate/ to House
- **2025-02-21T20:03:00+00:00** House/ received from Senate `receipt`
- **2025-02-21T21:15:00+00:00** House/ 1st reading (Introduced)
- **2025-03-01T00:25:00+00:00** House/ to standing committee `referral-committee`
- **2025-03-04T00:21:00+00:00** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-03-04T16:56:00+00:00** House/ committee report favorable `committee-passage-favorable`
- **2025-03-04T16:56:00+00:00** House/ 2nd reading
- **2025-03-05T01:53:00+00:00** House/ 3rd Reading Calendar to Rules
- **2025-03-07T17:41:00+00:00** House/ Rules to 3rd Reading Calendar
- **2025-03-07T17:45:00+00:00** House/ 3rd reading
- **2025-03-07T17:45:00+00:00** House/ circled
- **2025-03-07T17:56:00+00:00** House/ uncircled
- **2025-03-07T18:11:00+00:00** House/ passed 3rd reading `passage`
- **2025-03-07T18:11:00+00:00** House/ signed by Speaker/ returned to Senate `passage`
- **2025-03-07T18:11:00+00:00** House/ to Senate
- **2025-03-07T20:45:00+00:00** Senate/ received from House `receipt`
- **2025-03-07T20:45:00+00:00** Senate/ signed by President/ sent for enrolling `passage`
- **2025-03-07T22:01:00+00:00** Bill Received from Senate for Enrolling
- **2025-03-07T22:01:00+00:00** Draft of Enrolled Bill Prepared
- **2025-03-12T17:01:00+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2025-03-12T17:01:00+00:00** Senate/ enrolled bill to Printing
- **2025-03-13T14:26:00+00:00** Senate/ received enrolled bill from Printing `receipt`
- **2025-03-13T14:26:00+00:00** Senate/ to Governor `executive-receipt`
- **2025-03-26T01:32:00+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/33b220f4-c06d-421a-9adf-a2594dfcf971`. Confidence: reported (aggregated from official Utah legislature records).