SB 1005 Utah Senate · 2025 First Special Session

Local Option Sales Tax Amendments

SB 1005 allows local governments in Utah (like counties or cities) to impose a new sales tax specifically to fund emergency services, such as fire and ambulance response. It sets requirements for this tax based on the rate imposed and repeals an existing tax that previously funded rural health care facilities for emergency medical services. The bill also clarifies how tax revenue will be administered, collected, and distributed, including allowing the State Tax Commission to keep a small administrative fee. No new state funds are appropriated, and the changes primarily affect local revenue options for emergency service funding.

Bill status signed all 5 stages cleared

Introduction

Oct 2025

Committee Review

Senate Passage

Oct 2025

House Passage

Oct 2025

Signed into Law

Oct 2025

Introduced Oct 6, 2025 Signed Oct 14, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Enrolled · 5 edits · Oct 14, 2025

MODERATE

This bill updates Utah's local sales tax laws to allow political subdivisions to impose a new sales and use tax specifically for funding emergency services, while simultaneously repealing an older rural county health care facilities tax for the same purpose. The bill also makes technical corrections to existing special service district provisions and updates definitions in the state's sales tax code to align with the Streamlined Sales and Use Tax Agreement.

Scope change

The bill expands the scope of local taxation by creating a new emergency services tax option for qualifying political subdivisions, while removing the previous rural county health care facilities tax option for emergency medical services.

FISCAL

Allows qualifying political subdivisions to impose a local option sales and use tax specifically to fund emergency services.

Repeals provisions that allowed certain counties to impose a rural county health care facilities tax for funding emergency medical services.

REQUIREMENT

Updates special service district provisions to clarify their powers, registration requirements, and limitations on providing jail services.

DEFINITION

Revises definitions in the sales tax code to align with the Streamlined Sales and Use Tax Agreement and update various tax-related terms.

TIMELINE

Changes effective dates for various code sections from 'upon governor's approval' to specific dates or maintains approval-based timing.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Oct 14, 2025

Signed into law

Governor Signed

executive

Oct 6, 2025

Upper · Passed

Senate/ signed by President/ sent for enrolling

upper

Oct 6, 2025

Upper · Passed

House/ signed by Speaker/ returned to Senate

upper

Oct 6, 2025

Lower · Passed

House/ passed 3rd reading

lower

Oct 6, 2025

Introduced

House/ 1st reading (Introduced)

lower

Oct 6, 2025

Introduced

Senate/ 1st reading (Introduced)

upper

1 primary · 1 co-sponsor