---
type: "Bill"
title: "Online Sales Tax Amendments"
description: "Online Sales Tax Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2026"
identifier: "SB 162"
citation: "Utah SB 162 (2026)"
classification: ["bill"]
subjects: ["Electronic Transactions", "Public Utilities and Technology", "Revenue and Taxation", "Sales and Use Tax", "Technology"]
status: "enacted"
primary_sponsors: ["Wilson, Chris H."]
version_count: 4
action_count: 47
vote_count: 3
first_action: "2026-01-19T21:15:58+00:00"
last_action: "2026-03-23T13:44:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/9f0dbeb4-ad55-4bbe-8918-3a7020c56886"
source_url: "https://le.utah.gov/~2026/bills/static/SB0162.html"
source_hash: "9bd4f9668010ec4033b338c331a9779b113f5475a0945147ea9935a6731ff4ca"
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 162 (2026) — Online 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/Session/2026/bills/introduced/SB0162.xml)
2. **Comparison to Original Bill** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/introduced/CP SB0162 To SB0162S01.pdf)
3. **Substitute #1** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/introduced/SB0162S01.xml)
4. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2026/bills/enrolled/SB0162.xml)

## Votes

- Senate/ passed 2nd reading — **25–2** (pass) · upper
- Senate/ passed 3rd reading — **28–1** (pass) · upper
- House/ passed 3rd reading — **69–1** (pass) · lower

## Sponsors

- Wilson, Chris H. — primary (person)
- Eliason, Steve — cosponsor (person)

## Timeline

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

- **2026-01-19T21:15:58+00:00** Bill Numbered but not Distributed
- **2026-01-19T21:15:58+00:00** Numbered Bill Publicly Distributed
- **2026-01-19T21:16:00+00:00** LFA/ bill assigned to staff for fiscal analysis for SB0162
- **2026-01-19T21:16:00+00:00** LFA/ bill sent to agencies for fiscal input for SB0162
- **2026-01-20T15:51:35+00:00** Senate/ received bill from Legislative Research `receipt`
- **2026-01-20T23:45:35+00:00** Senate/ 1st reading (Introduced)
- **2026-01-22T11:19:17+00:00** LFA/ fiscal note sent to sponsor for SB0162
- **2026-01-23T18:12:01+00:00** Senate/ to standing committee [Senate Revenue and Taxation Committee] `referral-committee`
- **2026-01-23T22:51:01+00:00** LFA/ fiscal note publicly available for SB0162
- **2026-01-26T16:50:51+00:00** Senate/ received fiscal note from Fiscal Analyst `receipt`
- **2026-01-28T21:44:18+00:00** Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-01-29T18:43:56+00:00** Senate/ committee report favorable [Senate Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-01-29T18:43:57+00:00** Senate/ placed on 2nd Reading Calendar
- **2026-02-03T23:43:27+00:00** LFA/ bill assigned to staff for fiscal analysis for SB0162S01
- **2026-02-03T23:43:27+00:00** LFA/ bill sent to agencies for fiscal input for SB0162S01
- **2026-02-06T00:58:23+00:00** LFA/ fiscal note sent to sponsor for SB0162S01
- **2026-02-09T17:45:39+00:00** LFA/ fiscal note publicly available for SB0162S01
- **2026-02-10T22:49:20+00:00** Senate/ 2nd reading
- **2026-02-10T22:50:28+00:00** Senate/ substituted
- **2026-02-10T23:01:02+00:00** Senate/ passed 2nd reading `reading-2`
- **2026-02-11T18:19:30+00:00** Senate/ 3rd reading
- **2026-02-11T18:21:53+00:00** Senate/ passed 3rd reading `passage`
- **2026-02-11T18:21:54+00:00** Senate/ to House
- **2026-02-11T19:20:10+00:00** House/ received from Senate `receipt`
- **2026-02-12T17:14:17+00:00** House/ 1st reading (Introduced)
- **2026-02-13T18:58:46+00:00** House/ to standing committee [House Revenue and Taxation Committee] `referral-committee`
- **2026-02-18T15:57:08+00:00** House Comm - Favorable Recommendation [House Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-02-18T21:11:10+00:00** House/ committee report favorable [House Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-02-18T21:11:12+00:00** House/ return to Rules due to fiscal impact [House Rules Committee]
- **2026-02-25T23:04:36+00:00** House/ Rules to 3rd Reading Calendar
- **2026-02-25T23:04:37+00:00** House/ 2nd reading
- **2026-03-04T02:56:09+00:00** House/ Rules to 3rd Reading Calendar
- **2026-03-04T02:57:36+00:00** House/ 3rd Reading Calendar to Rules [House Rules Committee]
- **2026-03-04T03:02:14+00:00** House/ Rules to 3rd Reading Calendar
- **2026-03-04T16:49:14+00:00** House/ 3rd reading
- **2026-03-04T16:57:05+00:00** House/ passed 3rd reading `passage`
- **2026-03-04T16:57:06+00:00** House/ signed by Speaker/ returned to Senate `passage`
- **2026-03-04T16:57:07+00:00** House/ to Senate
- **2026-03-05T00:22:24+00:00** Senate/ received from House `receipt`
- **2026-03-05T00:22:25+00:00** Senate/ signed by President/ sent for enrolling `passage`
- **2026-03-06T15:11:29+00:00** Bill Received from Senate for Enrolling
- **2026-03-06T15:11:33+00:00** Draft of Enrolled Bill Prepared
- **2026-03-11T22:38:17+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2026-03-11T22:38:23+00:00** Senate/ enrolled bill to Printing
- **2026-03-13T15:58:13+00:00** Senate/ received enrolled bill from Printing `receipt`
- **2026-03-13T15:58:15+00:00** Senate/ to Governor `executive-receipt`
- **2026-03-23T13:44:00+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/9f0dbeb4-ad55-4bbe-8918-3a7020c56886`. Confidence: reported (aggregated from official Utah legislature records).