republic-os/legislation/us/states/ut/2025/sb-47.md

---
type: "Bill"
title: "Sales and Use Tax Remittance Amendments"
description: "Sales and Use Tax Remittance Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2025"
identifier: "SB 47"
citation: "Utah SB 47 (2025)"
classification: ["bill"]
subjects: ["Revenue and Taxation", "Sales and Use Tax", "State Tax Commission"]
status: "enacted"
primary_sponsors: ["Harper, Wayne A."]
version_count: 10
action_count: 49
vote_count: 0
first_action: "2024-12-27T18:21:00+00:00"
last_action: "2025-03-26T01:26:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/8ca9217d-35b1-4157-9ea3-878e0b0dbe74"
source_url: "https://le.utah.gov/~2025/bills/static/SB0047.html"
source_hash: "d86459e0696de7dabe8151c8f3217338f6f21fcad0a29d680176289652be8412"
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 47 (2025) — Sales and Use Tax Remittance 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/SB0047.xml)
2. **Comparison to Sub #0** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP SB0047 To SB0047S01.pdf)
3. **House Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/SB047H10.pdf)
4. **House Transmittal Letter 2** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/SB047H20.pdf)
5. **House Transmittal Letter 3** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/SB047H30.pdf)
6. **Senate Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/SB047S10.pdf)
7. **Senate Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/SB047S10.pdf)
8. **Senate Transmittal Letter 2** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/SB047S20.pdf)
9. **Substitute #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/SB0047S01.xml)
10. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2025/bills/enrolled/SB0047.xml)

## Sponsors

- Harper, Wayne A. — primary (person)
- Eliason, Steve — cosponsor (person)

## Timeline

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

- **2024-12-27T18:21:00+00:00** Bill Numbered but not Distributed
- **2024-12-27T18:21:00+00:00** Numbered Bill Publicly Distributed
- **2025-01-02T17:03:00+00:00** Senate/ received bill from Legislative Research `receipt`
- **2025-01-20T20:56:00+00:00** Senate/ received fiscal note from Fiscal Analyst `receipt`
- **2025-01-21T18:20:00+00:00** Senate/ 1st reading (Introduced)
- **2025-01-24T18:30:00+00:00** Senate/ to standing committee `referral-committee`
- **2025-01-30T00:30:00+00:00** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-01-30T18:14:00+00:00** Senate/ committee report favorable `committee-passage-favorable`
- **2025-01-30T18:14:00+00:00** Senate/ placed on 2nd Reading Calendar
- **2025-02-04T21:55:00+00:00** Senate/ 2nd reading
- **2025-02-04T21:55:00+00:00** Senate/ circled
- **2025-02-05T21:32:00+00:00** Senate/ uncircled
- **2025-02-05T21:34:00+00:00** Senate/ passed 2nd reading `reading-2`
- **2025-02-06T18:21:00+00:00** Senate/ 3rd reading
- **2025-02-06T18:23:00+00:00** Senate/ passed 3rd reading `passage`
- **2025-02-06T18:23:00+00:00** Senate/ to House
- **2025-02-06T20:11:00+00:00** House/ received from Senate `receipt`
- **2025-02-06T21:10:00+00:00** House/ 1st reading (Introduced)
- **2025-02-11T19:33:00+00:00** House/ to standing committee `referral-committee`
- **2025-02-13T16:51:00+00:00** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-02-13T18:15:00+00:00** House/ committee report favorable `committee-passage-favorable`
- **2025-02-13T18:15:00+00:00** House/ return to Rules due to fiscal impact
- **2025-03-05T18:45:00+00:00** House/ Rules to 3rd Reading Calendar
- **2025-03-05T18:45:00+00:00** House/ 2nd reading
- **2025-03-05T22:21:00+00:00** House/ 3rd reading
- **2025-03-05T22:21:00+00:00** House/ circled
- **2025-03-06T03:15:00+00:00** House/ uncircled
- **2025-03-06T03:17:00+00:00** House/ failed `failure`
- **2025-03-06T03:17:00+00:00** House/ to Senate
- **2025-03-06T03:24:00+00:00** House/ motion to reconsider
- **2025-03-06T03:24:00+00:00** House/ substituted
- **2025-03-06T03:26:00+00:00** House/ passed 3rd reading `passage`
- **2025-03-06T03:26:00+00:00** House/ to Senate
- **2025-03-06T17:05:00+00:00** Senate/ received from House `receipt`
- **2025-03-06T17:05:00+00:00** Senate/ placed on Concurrence Calendar
- **2025-03-06T21:19:00+00:00** Senate/ concurs with House amendment `amendment-passage`
- **2025-03-06T21:19:00+00:00** Senate/ to House
- **2025-03-06T22:49:00+00:00** House/ received from Senate `receipt`
- **2025-03-06T22:49:00+00:00** House/ signed by Speaker/ returned to Senate `passage`
- **2025-03-06T22:49:00+00:00** House/ to Senate
- **2025-03-07T15:30:00+00:00** Senate/ received from House `receipt`
- **2025-03-07T15:30:00+00:00** Senate/ signed by President/ sent for enrolling `passage`
- **2025-03-07T21:31:00+00:00** Bill Received from Senate for Enrolling
- **2025-03-07T21:31:00+00:00** Draft of Enrolled Bill Prepared
- **2025-03-13T17:52:00+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2025-03-13T17:52:00+00:00** Senate/ enrolled bill to Printing
- **2025-03-17T14:50:00+00:00** Senate/ received enrolled bill from Printing `receipt`
- **2025-03-17T14:50:00+00:00** Senate/ to Governor `executive-receipt`
- **2025-03-26T01:26:00+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/8ca9217d-35b1-4157-9ea3-878e0b0dbe74`. Confidence: reported (aggregated from official Utah legislature records).