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---
type: "Bill"
title: "S.B. 88 Local Option Sales Tax Distribution Amendments"
description: "S.B. 88 Local Option Sales Tax Distribution Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2021"
identifier: "SB 88"
citation: "Utah SB 88 (2021)"
classification: ["bill"]
subjects: ["Counties", "County and Municipal Finance", "Local Option Sales Taxes", "Local Taxation and Fees", "Parks and Recreation", "Political Subdivisions (Local Issues)", "Revenue and Taxation", "Sales and Use Tax"]
status: "enacted"
primary_sponsors: ["Fillmore, Lincoln"]
version_count: 2
action_count: 40
vote_count: 6
first_action: "2021-01-13"
last_action: "2021-03-22"
source: "openstates"
source_identifier: "ocd-bill/030e1afa-4c3b-4f4d-bbc2-f7d63811efce"
source_url: "https://le.utah.gov/~2021/bills/static/SB0088.html"
source_hash: "ac57995e381553af8aea75d32a0a7023ead526d8ca09705559b04b2d0e4a63fa"
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 88 (2021) — S.B. 88 Local Option Sales Tax Distribution 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/~2021/bills/sbillint/SB0088S02.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2021/bills/sbillenr/SB0088.pdf)
## Votes
- passed 3rd reading — **665** (pass) · lower
- passed 3rd reading — **272** (pass) · upper
- Senate Comm - Amendment Recommendation # 2 — **80** (pass) · upper
- passed 2nd reading — **262** (pass) · upper
- House Comm - Favorable Recommendation — **100** (pass) · upper
- Senate Comm - Favorable Recommendation — **72** (pass) · upper
## Sponsors
- Fillmore, Lincoln — primary (person)
- Pierucci, Candice B. — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-01-13** Bill Numbered but not Distributed
- **2021-01-13** Numbered Bill Publicly Distributed
- **2021-01-14** received bill from Legislative Research
- **2021-01-19** 1st reading (Introduced) `introduction, reading-1`
- **2021-01-19** received fiscal note from Fiscal Analyst
- **2021-01-21** to Senate Revenue and Taxation Committee `referral-committee`
- **2021-01-27** Senate Comm - Amendment Recommendation # 2
- **2021-01-27** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2021-01-28** comm rpt/amended
- **2021-01-28** placed on 2nd Reading Calendar
- **2021-02-02** 2nd reading `reading-2`
- **2021-02-02** circled
- **2021-02-04** uncircled
- **2021-02-04** substituted from # 0 to # 1
- **2021-02-04** passed 2nd reading `reading-2`
- **2021-02-05** 3rd reading `reading-3`
- **2021-02-05** substituted from # 1 to # 2
- **2021-02-05** passed 3rd reading `passage`
- **2021-02-05** to House
- **2021-02-05** received from Senate
- **2021-02-05** 1st reading (Introduced) `introduction, reading-1`
- **2021-02-09** fiscal note sent to sponsor
- **2021-02-09** fiscal note publicly available
- **2021-02-11** to House Political Subdivisions Committee `referral-committee`
- **2021-02-12** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2021-02-16** committee report favorable `committee-passage-favorable`
- **2021-02-16** 2nd reading `reading-2`
- **2021-02-17** 3rd reading `reading-3`
- **2021-02-17** passed 3rd reading `passage`
- **2021-02-17** signed by Speaker/returned to Senate
- **2021-02-17** to Senate
- **2021-02-17** received from House
- **2021-02-17** signed by President/sent for enrolling
- **2021-02-23** Bill Received from Senate for Enrolling
- **2021-02-23** Draft of Enrolled Bill Prepared
- **2021-03-12** Enrolled Bill Returned to House or Senate
- **2021-03-12** enrolled bill to Printing
- **2021-03-15** received enrolled bill from Printing
- **2021-03-15** to Governor `executive-receipt`
- **2021-03-22** 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/030e1afa-4c3b-4f4d-bbc2-f7d63811efce`. Confidence: reported (aggregated from official Utah legislature records).