Utah 2025 Regular Session

Utah House Bill HB0429 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	02-06 09:23 H.B. 429
2	2	1
3	3	Transportation Funding Alignment Amendments
4	4	2025 GENERAL SESSION
5	5	STATE OF UTAH
6	6	Chief Sponsor: Val L. Peterson
7	7	Senate Sponsor:
8	8	2
9	9
10	10	3
11	11	LONG TITLE
12	12	4
13	13	General Description:
14	14	5
15	15	This bill adjusts a sales and use tax earmark related to transportation and adjusts other
16	16	6
17	17	transportation funding.
18	18	7
19	19	Highlighted Provisions:
20	20	8
21	21	This bill:
22	22	9
23	23	▸ changes the percentage of a sales and use tax earmark for the Transportation Investment
24	24	10
25	25	Fund of 2005;
26	26	11
27	27	▸ removes a transfer from the Transportation Fund to the Transportation Investment Fund
28	28	12
29	29	of 2005;
30	30	13
31	31	▸ removes language to restore funding for litter and carcass removal for the Department of
32	32	14
33	33	Transportation; and
34	34	15
35	35	▸ makes technical changes.
36	36	16
37	37	Money Appropriated in this Bill:
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39	39	This bill appropriates ($330,000,000) in capital project funds for fiscal year 2026, all of
40	40	18
41	41	which is from the General Fund.
42	42	19
43	43	Other Special Clauses:
44	44	20
45	45	None
46	46	21
47	47	Utah Code Sections Affected:
48	48	22
49	49	AMENDS:
50	50	23
51	51	53-2a-1102, as last amended by Laws of Utah 2023, Chapters 34, 471
52	52	24
53	53	59-12-103, as last amended by Laws of Utah 2024, Chapters 88, 501
54	54	25
55	55	72-2-106, as last amended by Laws of Utah 2023, Chapter 22
56	56	26
57	57
58	58	27
59	59	Be it enacted by the Legislature of the state of Utah:
60	60	28
61	61	Section 1. Section 53-2a-1102 is amended to read:
62	62	29
63	63	53-2a-1102 . Search and Rescue Financial Assistance Program -- Uses --
64	64	30
65	65	Rulemaking -- Distribution.
66	66	H.B. 429 H.B. 429 02-06 09:23
67	67	31
68	68	(1) As used in this section:
69	69	32
70	70	(a) "Assistance card program" means the Utah Search and Rescue Assistance Card
71	71	33
72	72	Program created within this section.
73	73	34
74	74	(b) "Card" means the Search and Rescue Assistance Card issued under this section to a
75	75	35
76	76	participant.
77	77	36
78	78	(c) "Participant" means an individual, family, or group who is registered pursuant to this
79	79	37
80	80	section as having a valid card at the time search, rescue, or both are provided.
81	81	38
82	82	(d) "Program" means the Search and Rescue Financial Assistance Program created
83	83	39
84	84	within this section.
85	85	40
86	86	(e)(i) "Reimbursable base expenses" means those reasonable expenses incidental to
87	87	41
88	88	search and rescue activities.
89	89	42
90	90	(ii) "Reimbursable base expenses" include:
91	91	43
92	92	(A) rental for fixed wing aircraft, snowmobiles, boats, and generators;
93	93	44
94	94	(B) replacement and upgrade of search and rescue equipment;
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96	96	(C) training of search and rescue volunteers;
97	97	46
98	98	(D) costs of providing life insurance and workers' compensation benefits for
99	99	47
100	100	volunteer search and rescue team members under Section 67-20-7.5; and
101	101	48
102	102	(E) any other equipment or expenses necessary or appropriate for conducting
103	103	49
104	104	search and rescue activities.
105	105	50
106	106	(iii) "Reimbursable base expenses" do not include any salary or overtime paid to an
107	107	51
108	108	individual on a regular or permanent payroll, including permanent part-time
109	109	52
110	110	employees of any agency of the state.
111	111	53
112	112	(f) "Rescue" means search services, rescue services, or both search and rescue services.
113	113	54
114	114	(2) There is created the Search and Rescue Financial Assistance Program within the
115	115	55
116	116	division.
117	117	56
118	118	(3)(a) The financial program and the assistance card program shall be funded from the
119	119	57
120	120	following revenue sources:
121	121	58
122	122	(i) any voluntary contributions to the state received for search and rescue operations;
123	123	59
124	124	(ii) money received by the state under Subsection (11) and under Sections 23A-4-209,
125	125	60
126	126	41-22-34, and 73-18-24;
127	127	61
128	128	(iii) money deposited under Subsection [59-12-103(13)] 59-12-103(12);
129	129	62
130	130	(iv) contributions deposited in accordance with Section 41-1a-230.7; and
131	131	63
132	132	(v) appropriations made to the program by the Legislature.
133	133	64
134	134	(b) Money received from the revenue sources in Subsections (3)(a)(i), (ii), and (iv), and
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136	136	65
137	137	90% of the money described in Subsection (3)(a)(iii), shall be deposited into the
138	138	66
139	139	General Fund as a dedicated credit to be used solely for the program.
140	140	67
141	141	(c) Ten percent of the money described in Subsection (3)(a)(iii) shall be deposited into
142	142	68
143	143	the General Fund as a dedicated credit to be used solely to promote the assistance
144	144	69
145	145	card program.
146	146	70
147	147	(d) Funding for the program is nonlapsing.
148	148	71
149	149	(4) Subject to Subsections (3)(b) and (c), the director shall use the money described in this
150	150	72
151	151	section to reimburse counties for all or a portion of each county's reimbursable base
152	152	73
153	153	expenses for search and rescue operations, subject to:
154	154	74
155	155	(a) the approval of the Search and Rescue Advisory Board as provided in Section
156	156	75
157	157	53-2a-1104;
158	158	76
159	159	(b) money available in the program; and
160	160	77
161	161	(c) rules made under Subsection (7).
162	162	78
163	163	(5) Money described in Subsection (3) may not be used to reimburse for any paid personnel
164	164	79
165	165	costs or paid man hours spent in emergency response and search and rescue related
166	166	80
167	167	activities.
168	168	81
169	169	(6) The Legislature finds that these funds are for a general and statewide public purpose.
170	170	82
171	171	(7) The division, with the approval of the Search and Rescue Advisory Board, shall make
172	172	83
173	173	rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
174	174	84
175	175	and consistent with this section:
176	176	85
177	177	(a) specifying the costs that qualify as reimbursable base expenses;
178	178	86
179	179	(b) defining the procedures of counties to submit expenses and be reimbursed;
180	180	87
181	181	(c) defining a participant in the assistance card program, including:
182	182	88
183	183	(i) individuals; and
184	184	89
185	185	(ii) families and organized groups who qualify as participants;
186	186	90
187	187	(d) defining the procedure for issuing a card to a participant;
188	188	91
189	189	(e) defining excluded expenses that may not be reimbursed under the program, including
190	190	92
191	191	medical expenses;
192	192	93
193	193	(f) establishing the card renewal cycle for the Utah Search and Rescue Assistance Card
194	194	94
195	195	Program;
196	196	95
197	197	(g) establishing the frequency of review of the fee schedule;
198	198	96
199	199	(h) providing for the administration of the program; and
200	200	97
201	201	(i) providing a formula to govern the distribution of available money among the counties
202	202	98
203	203	for uncompensated search and rescue expenses based on:
204	204	- 3 - H.B. 429 02-06 09:23
205	205	99
206	206	(i) the total qualifying expenses submitted;
207	207	100
208	208	(ii) the number of search and rescue incidents per county population;
209	209	101
210	210	(iii) the number of victims that reside outside the county; and
211	211	102
212	212	(iv) the number of volunteer hours spent in each county in emergency response and
213	213	103
214	214	search and rescue related activities per county population.
215	215	104
216	216	(8)(a) The division shall, in consultation with the Division of Outdoor Recreation,
217	217	105
218	218	establish the fee schedule of the Utah Search and Rescue Assistance Card Program
219	219	106
220	220	under Subsection 63J-1-504(7).
221	221	107
222	222	(b) The division shall provide a discount of not less than 10% of the card fee under
223	223	108
224	224	Subsection (8)(a) to a person who has paid a fee under Section 23A-4-209, 41-22-34,
225	225	109
226	226	or 73-18-24 during the same calendar year in which the person applies to be a
227	227	110
228	228	participant in the assistance card program.
229	229	111
230	230	(9) Counties may not bill reimbursable base expenses to an individual for costs incurred for
231	231	112
232	232	the rescue of an individual, if the individual is a current participant in the Utah Search
233	233	113
234	234	and Rescue Assistance Card Program at the time of rescue, unless:
235	235	114
236	236	(a) the rescuing county finds that the participant acted recklessly in creating a situation
237	237	115
238	238	resulting in the need for the county to provide rescue services; or
239	239	116
240	240	(b) the rescuing county finds that the participant intentionally created a situation
241	241	117
242	242	resulting in the need for the county to provide rescue services.
243	243	118
244	244	(10)(a) There is created the Utah Search and Rescue Assistance Card Program. The
245	245	119
246	246	program is located within the division.
247	247	120
248	248	(b) The program may not be used to cover any expenses, such as medically related
249	249	121
250	250	expenses, that are not reimbursable base expenses related to the rescue.
251	251	122
252	252	(11)(a) To participate in the program, a person shall purchase a search and rescue
253	253	123
254	254	assistance card from the division by paying the fee as determined by the division in
255	255	124
256	256	Subsection (8).
257	257	125
258	258	(b) The money generated by the fees shall be deposited into the General Fund as a
259	259	126
260	260	dedicated credit for the Search and Rescue Financial Assistance Program created in
261	261	127
262	262	this section.
263	263	128
264	264	(c) Participation and payment of fees by a person under Sections 23A-4-209, 41-22-34,
265	265	129
266	266	and 73-18-24 do not constitute purchase of a card under this section.
267	267	130
268	268	(12) The division shall consult with the Division of Outdoor Recreation regarding:
269	269	131
270	270	(a) administration of the assistance card program; and
271	271	132
272	272	(b) outreach and marketing strategies.
273	273	- 4 - 02-06 09:23 H.B. 429
274	274	133
275	275	(13) Pursuant to Subsection 31A-1-103(7), the Utah Search and Rescue Assistance Card
276	276	134
277	277	Program under this section is exempt from being considered insurance as that term is
278	278	135
279	279	defined in Section 31A-1-301.
280	280	136
281	281	Section 2. Section 59-12-103 is amended to read:
282	282	137
283	283	59-12-103 . Sales and use tax base -- Rates -- Effective dates -- Use of sales and
284	284	138
285	285	use tax revenue.
286	286	139
287	287	(1) A tax is imposed on the purchaser as provided in this part on the purchase price or sales
288	288	140
289	289	price for amounts paid or charged for the following transactions:
290	290	141
291	291	(a) retail sales of tangible personal property made within the state;
292	292	142
293	293	(b) amounts paid for:
294	294	143
295	295	(i) telecommunications service, other than mobile telecommunications service, that
296	296	144
297	297	originates and terminates within the boundaries of this state;
298	298	145
299	299	(ii) mobile telecommunications service that originates and terminates within the
300	300	146
301	301	boundaries of one state only to the extent permitted by the Mobile
302	302	147
303	303	Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
304	304	148
305	305	(iii) an ancillary service associated with a:
306	306	149
307	307	(A) telecommunications service described in Subsection (1)(b)(i); or
308	308	150
309	309	(B) mobile telecommunications service described in Subsection (1)(b)(ii);
310	310	151
311	311	(c) sales of the following for commercial use:
312	312	152
313	313	(i) gas;
314	314	153
315	315	(ii) electricity;
316	316	154
317	317	(iii) heat;
318	318	155
319	319	(iv) coal;
320	320	156
321	321	(v) fuel oil; or
322	322	157
323	323	(vi) other fuels;
324	324	158
325	325	(d) sales of the following for residential use:
326	326	159
327	327	(i) gas;
328	328	160
329	329	(ii) electricity;
330	330	161
331	331	(iii) heat;
332	332	162
333	333	(iv) coal;
334	334	163
335	335	(v) fuel oil; or
336	336	164
337	337	(vi) other fuels;
338	338	165
339	339	(e) sales of prepared food;
340	340	166
341	341	(f) except as provided in Section 59-12-104, amounts paid or charged as admission or
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343	343	167
344	344	user fees for theaters, movies, operas, museums, planetariums, shows of any type or
345	345	168
346	346	nature, exhibitions, concerts, carnivals, amusement parks, amusement rides, circuses,
347	347	169
348	348	menageries, fairs, races, contests, sporting events, dances, boxing matches, wrestling
349	349	170
350	350	matches, closed circuit television broadcasts, billiard parlors, pool parlors, bowling
351	351	171
352	352	lanes, golf, miniature golf, golf driving ranges, batting cages, skating rinks, ski lifts,
353	353	172
354	354	ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water slides,
355	355	173
356	356	river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or
357	357	174
358	358	any other amusement, entertainment, recreation, exhibition, cultural, or athletic
359	359	175
360	360	activity;
361	361	176
362	362	(g) amounts paid or charged for services for repairs or renovations of tangible personal
363	363	177
364	364	property, unless Section 59-12-104 provides for an exemption from sales and use tax
365	365	178
366	366	for:
367	367	179
368	368	(i) the tangible personal property; and
369	369	180
370	370	(ii) parts used in the repairs or renovations of the tangible personal property described
371	371	181
372	372	in Subsection (1)(g)(i), regardless of whether:
373	373	182
374	374	(A) any parts are actually used in the repairs or renovations of that tangible
375	375	183
376	376	personal property; or
377	377	184
378	378	(B) the particular parts used in the repairs or renovations of that tangible personal
379	379	185
380	380	property are exempt from a tax under this chapter;
381	381	186
382	382	(h) except as provided in Subsection 59-12-104(7), amounts paid or charged for assisted
383	383	187
384	384	cleaning or washing of tangible personal property;
385	385	188
386	386	(i) amounts paid or charged for short-term rentals of tourist home, hotel, motel, or trailer
387	387	189
388	388	court accommodations and services;
389	389	190
390	390	(j) amounts paid or charged for laundry or dry cleaning services;
391	391	191
392	392	(k) amounts paid or charged for leases or rentals of tangible personal property if within
393	393	192
394	394	this state the tangible personal property is:
395	395	193
396	396	(i) stored;
397	397	194
398	398	(ii) used; or
399	399	195
400	400	(iii) otherwise consumed;
401	401	196
402	402	(l) amounts paid or charged for tangible personal property if within this state the tangible
403	403	197
404	404	personal property is:
405	405	198
406	406	(i) stored;
407	407	199
408	408	(ii) used; or
409	409	200
410	410	(iii) consumed;
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412	412	201
413	413	(m) amounts paid or charged for a sale:
414	414	202
415	415	(i)(A) of a product transferred electronically; or
416	416	203
417	417	(B) of a repair or renovation of a product transferred electronically; and
418	418	204
419	419	(ii) regardless of whether the sale provides:
420	420	205
421	421	(A) a right of permanent use of the product; or
422	422	206
423	423	(B) a right to use the product that is less than a permanent use, including a right:
424	424	207
425	425	(I) for a definite or specified length of time; and
426	426	208
427	427	(II) that terminates upon the occurrence of a condition; and
428	428	209
429	429	(n) sales of leased tangible personal property from the lessor to the lessee made in the
430	430	210
431	431	state.
432	432	211
433	433	(2)(a) Except as provided in Subsections (2)(b) through (f), a state tax and a local tax are
434	434	212
435	435	imposed on a transaction described in Subsection (1) equal to the sum of:
436	436	213
437	437	(i) a state tax imposed on the transaction at a tax rate equal to the sum of:
438	438	214
439	439	(A) 4.70% plus the rate specified in Subsection (11)(a); and
440	440	215
441	441	(B)(I) the tax rate the state imposes in accordance with Part 18, Additional
442	442	216
443	443	State Sales and Use Tax Act, if the location of the transaction as determined
444	444	217
445	445	under Sections 59-12-211 through 59-12-215 is in a county in which the
446	446	218
447	447	state imposes the tax under Part 18, Additional State Sales and Use Tax Act;
448	448	219
449	449	and
450	450	220
451	451	(II) the tax rate the state imposes in accordance with Part 20, Supplemental
452	452	221
453	453	State Sales and Use Tax Act, if the location of the transaction as determined
454	454	222
455	455	under Sections 59-12-211 through 59-12-215 is in a city, town, or the
456	456	223
457	457	unincorporated area of a county in which the state imposes the tax under
458	458	224
459	459	Part 20, Supplemental State Sales and Use Tax Act; and
460	460	225
461	461	(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
462	462	226
463	463	transaction under this chapter other than this part.
464	464	227
465	465	(b) Except as provided in Subsection (2)(f) or (g) and subject to Subsection (2)(l), a state
466	466	228
467	467	tax and a local tax are imposed on a transaction described in Subsection (1)(d) equal
468	468	229
469	469	to the sum of:
470	470	230
471	471	(i) a state tax imposed on the transaction at a tax rate of 2%; and
472	472	231
473	473	(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
474	474	232
475	475	transaction under this chapter other than this part.
476	476	233
477	477	(c) Except as provided in Subsection (2)(f) or (g), a state tax and a local tax are imposed
478	478	234
479	479	on amounts paid or charged for food and food ingredients equal to the sum of:
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481	481	235
482	482	(i) a state tax imposed on the amounts paid or charged for food and food ingredients
483	483	236
484	484	at a tax rate of 1.75%; and
485	485	237
486	486	(ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
487	487	238
488	488	amounts paid or charged for food and food ingredients under this chapter other
489	489	239
490	490	than this part.
491	491	240
492	492	(d) Except as provided in Subsection (2)(f) or (g), a state tax is imposed on amounts paid
493	493	241
494	494	or charged for fuel to a common carrier that is a railroad for use in a locomotive
495	495	242
496	496	engine at a rate of 4.85%.
497	497	243
498	498	(e)(i)(A) If a shared vehicle owner certifies to the commission, on a form
499	499	244
500	500	prescribed by the commission, that the shared vehicle is an individual-owned
501	501	245
502	502	shared vehicle, a tax imposed under Subsection (2)(a)(i)(A) does not apply to
503	503	246
504	504	car sharing, a car-sharing program, a shared vehicle driver, or a shared vehicle
505	505	247
506	506	owner.
507	507	248
508	508	(B) A shared vehicle owner's certification described in Subsection (2)(e)(i)(A) is
509	509	249
510	510	required once during the time that the shared vehicle owner owns the shared
511	511	250
512	512	vehicle.
513	513	251
514	514	(C) The commission shall verify that a shared vehicle is an individual-owned
515	515	252
516	516	shared vehicle by verifying that the applicable Utah taxes imposed under this
517	517	253
518	518	chapter were paid on the purchase of the shared vehicle.
519	519	254
520	520	(D) The exception under Subsection (2)(e)(i)(A) applies to a certified
521	521	255
522	522	individual-owned shared vehicle shared through a car-sharing program even if
523	523	256
524	524	non-certified shared vehicles are also available to be shared through the same
525	525	257
526	526	car-sharing program.
527	527	258
528	528	(ii) A tax imposed under Subsection (2)(a)(i)(B) or (2)(a)(ii) applies to car sharing.
529	529	259
530	530	(iii)(A) A car-sharing program may rely in good faith on a shared vehicle owner's
531	531	260
532	532	representation that the shared vehicle is an individual-owned shared vehicle
533	533	261
534	534	certified with the commission as described in Subsection (2)(e)(i).
535	535	262
536	536	(B) If a car-sharing program relies in good faith on a shared vehicle owner's
537	537	263
538	538	representation that the shared vehicle is an individual-owned shared vehicle
539	539	264
540	540	certified with the commission as described in Subsection (2)(e)(i), the
541	541	265
542	542	car-sharing program is not liable for any tax, penalty, fee, or other sanction
543	543	266
544	544	imposed on the shared vehicle owner.
545	545	267
546	546	(iv) If all shared vehicles shared through a car-sharing program are certified as
547	547	268
548	548	described in Subsection (2)(e)(i)(A) for a tax period, the car-sharing program has
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550	550	269
551	551	no obligation to collect and remit the tax under Subsection (2)(a)(i)(A) for that tax
552	552	270
553	553	period.
554	554	271
555	555	(v) A car-sharing program is not required to list or otherwise identify an
556	556	272
557	557	individual-owned shared vehicle on a return or an attachment to a return.
558	558	273
559	559	(vi) A car-sharing program shall:
560	560	274
561	561	(A) retain tax information for each car-sharing program transaction; and
562	562	275
563	563	(B) provide the information described in Subsection (2)(e)(vi)(A) to the
564	564	276
565	565	commission at the commission's request.
566	566	277
567	567	(f)(i) For a bundled transaction that is attributable to food and food ingredients and
568	568	278
569	569	tangible personal property other than food and food ingredients, a state tax and a
570	570	279
571	571	local tax is imposed on the entire bundled transaction equal to the sum of:
572	572	280
573	573	(A) a state tax imposed on the entire bundled transaction equal to the sum of:
574	574	281
575	575	(I) the tax rate described in Subsection (2)(a)(i)(A); and
576	576	282
577	577	(II)(Aa) the tax rate the state imposes in accordance with Part 18,
578	578	283
579	579	Additional State Sales and Use Tax Act, if the location of the transaction
580	580	284
581	581	as determined under Sections 59-12-211 through 59-12-215 is in a
582	582	285
583	583	county in which the state imposes the tax under Part 18, Additional State
584	584	286
585	585	Sales and Use Tax Act; and
586	586	287
587	587	(Bb) the tax rate the state imposes in accordance with Part 20, Supplemental
588	588	288
589	589	State Sales and Use Tax Act, if the location of the transaction as
590	590	289
591	591	determined under Sections 59-12-211 through 59-12-215 is in a city,
592	592	290
593	593	town, or the unincorporated area of a county in which the state imposes
594	594	291
595	595	the tax under Part 20, Supplemental State Sales and Use Tax Act; and
596	596	292
597	597	(B) a local tax imposed on the entire bundled transaction at the sum of the tax
598	598	293
599	599	rates described in Subsection (2)(a)(ii).
600	600	294
601	601	(ii) If an optional computer software maintenance contract is a bundled transaction
602	602	295
603	603	that consists of taxable and nontaxable products that are not separately itemized
604	604	296
605	605	on an invoice or similar billing document, the purchase of the optional computer
606	606	297
607	607	software maintenance contract is 40% taxable under this chapter and 60%
608	608	298
609	609	nontaxable under this chapter.
610	610	299
611	611	(iii) Subject to Subsection (2)(f)(iv), for a bundled transaction other than a bundled
612	612	300
613	613	transaction described in Subsection (2)(f)(i) or (ii):
614	614	301
615	615	(A) if the sales price of the bundled transaction is attributable to tangible personal
616	616	302
617	617	property, a product, or a service that is subject to taxation under this chapter
618	618	- 9 - H.B. 429 02-06 09:23
619	619	303
620	620	and tangible personal property, a product, or service that is not subject to
621	621	304
622	622	taxation under this chapter, the entire bundled transaction is subject to taxation
623	623	305
624	624	under this chapter unless:
625	625	306
626	626	(I) the seller is able to identify by reasonable and verifiable standards the
627	627	307
628	628	tangible personal property, product, or service that is not subject to taxation
629	629	308
630	630	under this chapter from the books and records the seller keeps in the seller's
631	631	309
632	632	regular course of business; or
633	633	310
634	634	(II) state or federal law provides otherwise; or
635	635	311
636	636	(B) if the sales price of a bundled transaction is attributable to two or more items
637	637	312
638	638	of tangible personal property, products, or services that are subject to taxation
639	639	313
640	640	under this chapter at different rates, the entire bundled transaction is subject to
641	641	314
642	642	taxation under this chapter at the higher tax rate unless:
643	643	315
644	644	(I) the seller is able to identify by reasonable and verifiable standards the
645	645	316
646	646	tangible personal property, product, or service that is subject to taxation
647	647	317
648	648	under this chapter at the lower tax rate from the books and records the seller
649	649	318
650	650	keeps in the seller's regular course of business; or
651	651	319
652	652	(II) state or federal law provides otherwise.
653	653	320
654	654	(iv) For purposes of Subsection (2)(f)(iii), books and records that a seller keeps in the
655	655	321
656	656	seller's regular course of business includes books and records the seller keeps in
657	657	322
658	658	the regular course of business for nontax purposes.
659	659	323
660	660	(g)(i) Except as otherwise provided in this chapter and subject to Subsections
661	661	324
662	662	(2)(g)(ii) and (iii), if a transaction consists of the sale, lease, or rental of tangible
663	663	325
664	664	personal property, a product, or a service that is subject to taxation under this
665	665	326
666	666	chapter, and the sale, lease, or rental of tangible personal property, other property,
667	667	327
668	668	a product, or a service that is not subject to taxation under this chapter, the entire
669	669	328
670	670	transaction is subject to taxation under this chapter unless the seller, at the time of
671	671	329
672	672	the transaction:
673	673	330
674	674	(A) separately states the portion of the transaction that is not subject to taxation
675	675	331
676	676	under this chapter on an invoice, bill of sale, or similar document provided to
677	677	332
678	678	the purchaser; or
679	679	333
680	680	(B) is able to identify by reasonable and verifiable standards, from the books and
681	681	334
682	682	records the seller keeps in the seller's regular course of business, the portion of
683	683	335
684	684	the transaction that is not subject to taxation under this chapter.
685	685	336
686	686	(ii) A purchaser and a seller may correct the taxability of a transaction if:
687	687	- 10 - 02-06 09:23 H.B. 429
688	688	337
689	689	(A) after the transaction occurs, the purchaser and the seller discover that the
690	690	338
691	691	portion of the transaction that is not subject to taxation under this chapter was
692	692	339
693	693	not separately stated on an invoice, bill of sale, or similar document provided
694	694	340
695	695	to the purchaser because of an error or ignorance of the law; and
696	696	341
697	697	(B) the seller is able to identify by reasonable and verifiable standards, from the
698	698	342
699	699	books and records the seller keeps in the seller's regular course of business, the
700	700	343
701	701	portion of the transaction that is not subject to taxation under this chapter.
702	702	344
703	703	(iii) For purposes of Subsections (2)(g)(i) and (ii), books and records that a seller
704	704	345
705	705	keeps in the seller's regular course of business includes books and records the
706	706	346
707	707	seller keeps in the regular course of business for nontax purposes.
708	708	347
709	709	(h)(i) If the sales price of a transaction is attributable to two or more items of tangible
710	710	348
711	711	personal property, products, or services that are subject to taxation under this
712	712	349
713	713	chapter at different rates, the entire purchase is subject to taxation under this
714	714	350
715	715	chapter at the higher tax rate unless the seller, at the time of the transaction:
716	716	351
717	717	(A) separately states the items subject to taxation under this chapter at each of the
718	718	352
719	719	different rates on an invoice, bill of sale, or similar document provided to the
720	720	353
721	721	purchaser; or
722	722	354
723	723	(B) is able to identify by reasonable and verifiable standards the tangible personal
724	724	355
725	725	property, product, or service that is subject to taxation under this chapter at the
726	726	356
727	727	lower tax rate from the books and records the seller keeps in the seller's regular
728	728	357
729	729	course of business.
730	730	358
731	731	(ii) For purposes of Subsection (2)(h)(i), books and records that a seller keeps in the
732	732	359
733	733	seller's regular course of business includes books and records the seller keeps in
734	734	360
735	735	the regular course of business for nontax purposes.
736	736	361
737	737	(i) Subject to Subsections (2)(j) and (k), a tax rate repeal or tax rate change for a tax rate
738	738	362
739	739	imposed under the following shall take effect on the first day of a calendar quarter:
740	740	363
741	741	(i) Subsection (2)(a)(i)(A);
742	742	364
743	743	(ii) Subsection (2)(b)(i);
744	744	365
745	745	(iii) Subsection (2)(c)(i); or
746	746	366
747	747	(iv) Subsection (2)(f)(i)(A)(I).
748	748	367
749	749	(j)(i) A tax rate increase takes effect on the first day of the first billing period that
750	750	368
751	751	begins on or after the effective date of the tax rate increase if the billing period for
752	752	369
753	753	the transaction begins before the effective date of a tax rate increase imposed
754	754	370
755	755	under:
756	756	- 11 - H.B. 429 02-06 09:23
757	757	371
758	758	(A) Subsection (2)(a)(i)(A);
759	759	372
760	760	(B) Subsection (2)(b)(i);
761	761	373
762	762	(C) Subsection (2)(c)(i); or
763	763	374
764	764	(D) Subsection (2)(f)(i)(A)(I).
765	765	375
766	766	(ii) The repeal of a tax or a tax rate decrease applies to a billing period if the billing
767	767	376
768	768	statement for the billing period is rendered on or after the effective date of the
769	769	377
770	770	repeal of the tax or the tax rate decrease imposed under:
771	771	378
772	772	(A) Subsection (2)(a)(i)(A);
773	773	379
774	774	(B) Subsection (2)(b)(i);
775	775	380
776	776	(C) Subsection (2)(c)(i); or
777	777	381
778	778	(D) Subsection (2)(f)(i)(A)(I).
779	779	382
780	780	(k)(i) For a tax rate described in Subsection (2)(k)(ii), if a tax due on a catalogue sale
781	781	383
782	782	is computed on the basis of sales and use tax rates published in the catalogue, a
783	783	384
784	784	tax rate repeal or change in a tax rate takes effect:
785	785	385
786	786	(A) on the first day of a calendar quarter; and
787	787	386
788	788	(B) beginning 60 days after the effective date of the tax rate repeal or tax rate
789	789	387
790	790	change.
791	791	388
792	792	(ii) Subsection (2)(k)(i) applies to the tax rates described in the following:
793	793	389
794	794	(A) Subsection (2)(a)(i)(A);
795	795	390
796	796	(B) Subsection (2)(b)(i);
797	797	391
798	798	(C) Subsection (2)(c)(i); or
799	799	392
800	800	(D) Subsection (2)(f)(i)(A)(I).
801	801	393
802	802	(iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
803	803	394
804	804	the commission may by rule define the term "catalogue sale."
805	805	395
806	806	(l)(i) For a location described in Subsection (2)(l)(ii), the commission shall determine
807	807	396
808	808	the taxable status of a sale of gas, electricity, heat, coal, fuel oil, or other fuel
809	809	397
810	810	based on the predominant use of the gas, electricity, heat, coal, fuel oil, or other
811	811	398
812	812	fuel at the location.
813	813	399
814	814	(ii) Subsection (2)(l)(i) applies to a location where gas, electricity, heat, coal, fuel oil,
815	815	400
816	816	or other fuel is furnished through a single meter for two or more of the following
817	817	401
818	818	uses:
819	819	402
820	820	(A) a commercial use;
821	821	403
822	822	(B) an industrial use; or
823	823	404
824	824	(C) a residential use.
825	825	- 12 - 02-06 09:23 H.B. 429
826	826	405
827	827	(3)(a) The following state taxes shall be deposited into the General Fund:
828	828	406
829	829	(i) the tax imposed by Subsection (2)(a)(i)(A);
830	830	407
831	831	(ii) the tax imposed by Subsection (2)(b)(i);
832	832	408
833	833	(iii) the tax imposed by Subsection (2)(c)(i); and
834	834	409
835	835	(iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
836	836	410
837	837	(b) The following local taxes shall be distributed to a county, city, or town as provided
838	838	411
839	839	in this chapter:
840	840	412
841	841	(i) the tax imposed by Subsection (2)(a)(ii);
842	842	413
843	843	(ii) the tax imposed by Subsection (2)(b)(ii);
844	844	414
845	845	(iii) the tax imposed by Subsection (2)(c)(ii); and
846	846	415
847	847	(iv) the tax imposed by Subsection (2)(f)(i)(B).
848	848	416
849	849	(c) The state tax imposed by Subsection (2)(d) shall be deposited into the General Fund.
850	850	417
851	851	(4)(a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
852	852	418
853	853	2003, the lesser of the following amounts shall be expended as provided in
854	854	419
855	855	Subsections (4)(b) through (g):
856	856	420
857	857	(i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated:
858	858	421
859	859	(A) by a 1/16% tax rate on the transactions described in Subsection (1); and
860	860	422
861	861	(B) for the fiscal year; or
862	862	423
863	863	(ii) $17,500,000.
864	864	424
865	865	(b)(i) For a fiscal year beginning on or after July 1, 2003, 14% of the amount
866	866	425
867	867	described in Subsection (4)(a) shall be transferred each year as designated sales
868	868	426
869	869	and use tax revenue to the Division of Wildlife Resources to:
870	870	427
871	871	(A) implement the measures described in Subsections 23A-3-214(3)(a) through
872	872	428
873	873	(d) to protect sensitive plant and animal species; or
874	874	429
875	875	(B) award grants, up to the amount authorized by the Legislature in an
876	876	430
877	877	appropriations act, to political subdivisions of the state to implement the
878	878	431
879	879	measures described in Subsections 23A-3-214(3)(a) through (d) to protect
880	880	432
881	881	sensitive plant and animal species.
882	882	433
883	883	(ii) Money transferred to the Division of Wildlife Resources under Subsection
884	884	434
885	885	(4)(b)(i) may not be used to assist the United States Fish and Wildlife Service or
886	886	435
887	887	any other person to list or attempt to have listed a species as threatened or
888	888	436
889	889	endangered under the Endangered Species Act of 1973, 16 U.S.C. Sec. 1531 et
890	890	437
891	891	seq.
892	892	438
893	893	(iii) At the end of each fiscal year:
894	894	- 13 - H.B. 429 02-06 09:23
895	895	439
896	896	(A) 50% of any unexpended designated sales and use tax revenue shall lapse to
897	897	440
898	898	the Water Resources Conservation and Development Fund created in Section
899	899	441
900	900	73-10-24;
901	901	442
902	902	(B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
903	903	443
904	904	Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
905	905	444
906	906	(C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
907	907	445
908	908	Drinking Water Loan Program Subaccount created in Section 73-10c-5.
909	909	446
910	910	(c) For a fiscal year beginning on or after July 1, 2003, 3% of the amount described in
911	911	447
912	912	Subsection (4)(a) shall be deposited each year in the Agriculture Resource
913	913	448
914	914	Development Fund created in Section 4-18-106.
915	915	449
916	916	(d)(i) For a fiscal year beginning on or after July 1, 2003, 1% of the amount
917	917	450
918	918	described in Subsection (4)(a) shall be transferred each year as designated sales
919	919	451
920	920	and use tax revenue to the Division of Water Rights to cover the costs incurred in
921	921	452
922	922	hiring legal and technical staff for the adjudication of water rights.
923	923	453
924	924	(ii) At the end of each fiscal year:
925	925	454
926	926	(A) 50% of any unexpended designated sales and use tax revenue shall lapse to
927	927	455
928	928	the Water Resources Conservation and Development Fund created in Section
929	929	456
930	930	73-10-24;
931	931	457
932	932	(B) 25% of any unexpended designated sales and use tax revenue shall lapse to the
933	933	458
934	934	Utah Wastewater Loan Program Subaccount created in Section 73-10c-5; and
935	935	459
936	936	(C) 25% of any unexpended designated sales and use tax revenue shall lapse to the
937	937	460
938	938	Drinking Water Loan Program Subaccount created in Section 73-10c-5.
939	939	461
940	940	(e)(i) For a fiscal year beginning on or after July 1, 2003, 41% of the amount
941	941	462
942	942	described in Subsection (4)(a) shall be deposited into the Water Resources
943	943	463
944	944	Conservation and Development Fund created in Section 73-10-24 for use by the
945	945	464
946	946	Division of Water Resources.
947	947	465
948	948	(ii) In addition to the uses allowed of the Water Resources Conservation and
949	949	466
950	950	Development Fund under Section 73-10-24, the Water Resources Conservation
951	951	467
952	952	and Development Fund may also be used to:
953	953	468
954	954	(A) conduct hydrologic and geotechnical investigations by the Division of Water
955	955	469
956	956	Resources in a cooperative effort with other state, federal, or local entities, for
957	957	470
958	958	the purpose of quantifying surface and ground water resources and describing
959	959	471
960	960	the hydrologic systems of an area in sufficient detail so as to enable local and
961	961	472
962	962	state resource managers to plan for and accommodate growth in water use
963	963	- 14 - 02-06 09:23 H.B. 429
964	964	473
965	965	without jeopardizing the resource;
966	966	474
967	967	(B) fund state required dam safety improvements; and
968	968	475
969	969	(C) protect the state's interest in interstate water compact allocations, including the
970	970	476
971	971	hiring of technical and legal staff.
972	972	477
973	973	(f) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described in
974	974	478
975	975	Subsection (4)(a) shall be deposited into the Utah Wastewater Loan Program
976	976	479
977	977	Subaccount created in Section 73-10c-5 for use by the Water Quality Board to fund
978	978	480
979	979	wastewater projects.
980	980	481
981	981	(g) For a fiscal year beginning on or after July 1, 2003, 20.5% of the amount described
982	982	482
983	983	in Subsection (4)(a) shall be deposited into the Drinking Water Loan Program
984	984	483
985	985	Subaccount created in Section 73-10c-5 for use by the Division of Drinking Water to:
986	986	484
987	987	(i) provide for the installation and repair of collection, treatment, storage, and
988	988	485
989	989	distribution facilities for any public water system, as defined in Section 19-4-102;
990	990	486
991	991	(ii) develop underground sources of water, including springs and wells; and
992	992	487
993	993	(iii) develop surface water sources.
994	994	488
995	995	(5)(a) Notwithstanding Subsection (3)(a), for a fiscal year beginning on or after July 1,
996	996	489
997	997	2006, the difference between the following amounts shall be expended as provided in
998	998	490
999	999	this Subsection (5), if that difference is greater than $1:
1000	1000	491
1001	1001	(i) for taxes listed under Subsection (3)(a), the amount of tax revenue generated for
1002	1002	492
1003	1003	the fiscal year by a 1/16% tax rate on the transactions described in Subsection (1);
1004	1004	493
1005	1005	and
1006	1006	494
1007	1007	(ii) $17,500,000.
1008	1008	495
1009	1009	(b)(i) The first $500,000 of the difference described in Subsection (5)(a) shall be:
1010	1010	496
1011	1011	(A) transferred each fiscal year to the Department of Natural Resources as
1012	1012	497
1013	1013	designated sales and use tax revenue; and
1014	1014	498
1015	1015	(B) expended by the Department of Natural Resources for watershed rehabilitation
1016	1016	499
1017	1017	or restoration.
1018	1018	500
1019	1019	(ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
1020	1020	501
1021	1021	tax revenue described in Subsection (5)(b)(i) shall lapse to the Water Resources
1022	1022	502
1023	1023	Conservation and Development Fund created in Section 73-10-24.
1024	1024	503
1025	1025	(c)(i) After making the transfer required by Subsection (5)(b)(i), $150,000 of the
1026	1026	504
1027	1027	remaining difference described in Subsection (5)(a) shall be:
1028	1028	505
1029	1029	(A) transferred each fiscal year to the Division of Water Resources as designated
1030	1030	506
1031	1031	sales and use tax revenue; and
1032	1032	- 15 - H.B. 429 02-06 09:23
1033	1033	507
1034	1034	(B) expended by the Division of Water Resources for cloud-seeding projects
1035	1035	508
1036	1036	authorized by Title 73, Chapter 15, Modification of Weather.
1037	1037	509
1038	1038	(ii) At the end of each fiscal year, 100% of any unexpended designated sales and use
1039	1039	510
1040	1040	tax revenue described in Subsection (5)(c)(i) shall lapse to the Water Resources
1041	1041	511
1042	1042	Conservation and Development Fund created in Section 73-10-24.
1043	1043	512
1044	1044	(d) After making the transfers required by Subsections (5)(b) and (c), 85% of the
1045	1045	513
1046	1046	remaining difference described in Subsection (5)(a) shall be deposited into the Water
1047	1047	514
1048	1048	Resources Conservation and Development Fund created in Section 73-10-24 for use
1049	1049	515
1050	1050	by the Division of Water Resources for:
1051	1051	516
1052	1052	(i) preconstruction costs:
1053	1053	517
1054	1054	(A) as defined in Subsection 73-26-103(6) for projects authorized by Title 73,
1055	1055	518
1056	1056	Chapter 26, Bear River Development Act; and
1057	1057	519
1058	1058	(B) as defined in Subsection 73-28-103(8) for the Lake Powell Pipeline project
1059	1059	520
1060	1060	authorized by Title 73, Chapter 28, Lake Powell Pipeline Development Act;
1061	1061	521
1062	1062	(ii) the cost of employing a civil engineer to oversee any project authorized by Title
1063	1063	522
1064	1064	73, Chapter 26, Bear River Development Act;
1065	1065	523
1066	1066	(iii) the cost of employing a civil engineer to oversee the Lake Powell Pipeline
1067	1067	524
1068	1068	project authorized by Title 73, Chapter 28, Lake Powell Pipeline Development
1069	1069	525
1070	1070	Act; and
1071	1071	526
1072	1072	(iv) other uses authorized under Sections 73-10-24, 73-10-25.1, and 73-10-30, and
1073	1073	527
1074	1074	Subsection (4)(e)(ii) after funding the uses specified in Subsections (5)(d)(i)
1075	1075	528
1076	1076	through (iii).
1077	1077	529
1078	1078	(e) After making the transfers required by Subsections (5)(b) and (c), 15% of the
1079	1079	530
1080	1080	remaining difference described in Subsection (5)(a) shall be deposited each year into
1081	1081	531
1082	1082	the Water Rights Restricted Account created by Section 73-2-1.6.
1083	1083	532
1084	1084	(6) Notwithstanding Subsection (3)(a) and for taxes listed under Subsection (3)(a), each
1085	1085	533
1086	1086	fiscal year, the commission shall deposit into the Water Infrastructure Restricted
1087	1087	534
1088	1088	Account created in Section 73-10g-103 the amount of revenue generated by a 1/16% tax
1089	1089	535
1090	1090	rate on the transactions described in Subsection (1) for the fiscal year.
1091	1091	536
1092	1092	(7)(a) Notwithstanding Subsection (3)(a) and subject to Subsections (7)(b), (c), and (d),
1093	1093	537
1094	1094	for a fiscal year beginning on or after July 1, 2023, the commission shall deposit into
1095	1095	538
1096	1096	the Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of
1097	1097	539
1098	1098	the taxes listed under Subsection (3)(a) equal to [17] 24% of the revenue collected
1099	1099	540
1100	1100	from the following sales and use taxes:
1101	1101	- 16 - 02-06 09:23 H.B. 429
1102	1102	541
1103	1103	(i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1104	1104	542
1105	1105	(ii) the tax imposed by Subsection (2)(b)(i);
1106	1106	543
1107	1107	(iii) the tax imposed by Subsection (2)(c)(i); and
1108	1108	544
1109	1109	(iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
1110	1110	545
1111	1111	(b)(i) For a fiscal year beginning on or after July 1, 2024, the commission shall
1112	1112	546
1113	1113	annually reduce the deposit under Subsection (7)(a) into the Transportation
1114	1114	547
1115	1115	Investment Fund of 2005 by an amount equal to .44% of the revenue collected
1116	1116	548
1117	1117	from the following sales and use taxes:
1118	1118	549
1119	1119	(A) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1120	1120	550
1121	1121	(B) the tax imposed by Subsection (2)(b)(i);
1122	1122	551
1123	1123	(C) the tax imposed by Subsection (2)(c)(i); and
1124	1124	552
1125	1125	(D) the tax imposed by Subsection (2)(f)(i)(A)(I).
1126	1126	553
1127	1127	(ii) The commission shall annually deposit the amount described in Subsection
1128	1128	554
1129	1129	(7)(b)(i) into the Cottonwood Canyons Transportation Investment Fund created in
1130	1130	555
1131	1131	Section 72-2-124.
1132	1132	556
1133	1133	(c)(i) Subject to Subsection (7)(c)(ii), for a fiscal year beginning on or after July 1,
1134	1134	557
1135	1135	2023, the commission shall annually reduce the deposit into the Transportation
1136	1136	558
1137	1137	Investment Fund of 2005 under Subsections (7)(a) and (7)(b) by an amount that is
1138	1138	559
1139	1139	equal to 5% of:
1140	1140	560
1141	1141	(A) the amount of revenue generated in the current fiscal year by the portion of
1142	1142	561
1143	1143	taxes listed under Subsection (3)(a) that equals 20.68% of the revenue
1144	1144	562
1145	1145	collected from taxes described in Subsections (7)(a)(i) through (iv);
1146	1146	563
1147	1147	(B) the amount of revenue generated in the current fiscal year by registration fees
1148	1148	564
1149	1149	designated under Section 41-1a-1201 to be deposited into the Transportation
1150	1150	565
1151	1151	Investment Fund of 2005; and
1152	1152	566
1153	1153	(C) revenue transferred by the Division of Finance to the Transportation
1154	1154	567
1155	1155	Investment Fund of 2005 in accordance with Section 72-2-106 in the current
1156	1156	568
1157	1157	fiscal year.
1158	1158	569
1159	1159	(ii) The amount described in Subsection (7)(c)(i) may not exceed $45,000,000 in a
1160	1160	570
1161	1161	given fiscal year.
1162	1162	571
1163	1163	(iii) The commission shall annually deposit the amount described in Subsection
1164	1164	572
1165	1165	(7)(c)(i) into the Active Transportation Investment Fund created in Subsection
1166	1166	573
1167	1167	72-2-124(11).
1168	1168	574
1169	1169	(d)(i) For a fiscal year beginning on or after July 1, 2024, the commission shall
1170	1170	- 17 - H.B. 429 02-06 09:23
1171	1171	575
1172	1172	annually reduce the deposit into the Transportation Investment Fund of 2005
1173	1173	576
1174	1174	under this Subsection (7) by an amount that is equal to 1% of the revenue
1175	1175	577
1176	1176	collected from the following sales and use taxes:
1177	1177	578
1178	1178	(A) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1179	1179	579
1180	1180	(B) the tax imposed by Subsection (2)(b)(i);
1181	1181	580
1182	1182	(C) the tax imposed by Subsection (2)(c)(i); and
1183	1183	581
1184	1184	(D) the tax imposed by Subsection (2)(f)(i)(A)(I).
1185	1185	582
1186	1186	(ii) The commission shall annually deposit the amount described in Subsection
1187	1187	583
1188	1188	(7)(d)(i) into the Commuter Rail Subaccount created in Section 72-2-124.
1189	1189	584
1190	1190	(8)(a) Notwithstanding Subsection (3)(a), in addition to the amounts deposited under
1191	1191	585
1192	1192	Subsection (7), and subject to Subsections (8)(b)[ and (d)(ii)], for a fiscal year
1193	1193	586
1194	1194	beginning on or after July 1, 2018, the commission shall annually deposit into the
1195	1195	587
1196	1196	Transportation Investment Fund of 2005 created by Section 72-2-124 a portion of the
1197	1197	588
1198	1198	taxes listed under Subsection (3)(a) in an amount equal to 3.68% of the revenue
1199	1199	589
1200	1200	collected from the following taxes:
1201	1201	590
1202	1202	(i) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1203	1203	591
1204	1204	(ii) the tax imposed by Subsection (2)(b)(i);
1205	1205	592
1206	1206	(iii) the tax imposed by Subsection (2)(c)(i); and
1207	1207	593
1208	1208	(iv) the tax imposed by Subsection (2)(f)(i)(A)(I).
1209	1209	594
1210	1210	(b) For a fiscal year beginning on or after July 1, 2019, the commission shall annually
1211	1211	595
1212	1212	reduce the deposit into the Transportation Investment Fund of 2005 under Subsection
1213	1213	596
1214	1214	(8)(a) by an amount that is equal to 35% of the amount of revenue generated in the
1215	1215	597
1216	1216	current fiscal year by the portion of the tax imposed on motor and special fuel that is
1217	1217	598
1218	1218	sold, used, or received for sale or use in this state that exceeds 29.4 cents per gallon.
1219	1219	599
1220	1220	(c) The commission shall annually deposit the amount described in Subsection (8)(b)
1221	1221	600
1222	1222	into the Transit Transportation Investment Fund created in Section 72-2-124.
1223	1223	601
1224	1224	(9) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
1225	1225	602
1226	1226	2009-10, $533,750 shall be deposited into the Qualified Emergency Food Agencies
1227	1227	603
1228	1228	Fund created by Section 35A-8-1009 and expended as provided in Section 35A-8-1009.
1229	1229	604
1230	1230	(10) Notwithstanding Subsection (3)(a), beginning the second fiscal year after the fiscal
1231	1231	605
1232	1232	year during which the commission receives notice under Section 63N-2-510 that
1233	1233	606
1234	1234	construction on a qualified hotel, as defined in Section 63N-2-502, has begun, the
1235	1235	607
1236	1236	commission shall, for two consecutive fiscal years, annually deposit $1,900,000 of the
1237	1237	608
1238	1238	revenue generated by the taxes listed under Subsection (3)(a) into the Hotel Impact
1239	1239	- 18 - 02-06 09:23 H.B. 429
1240	1240	609
1241	1241	Mitigation Fund, created in Section 63N-2-512.
1242	1242	610
1243	1243	(11)(a) The rate specified in this subsection is 0.15%.
1244	1244	611
1245	1245	(b) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year beginning
1246	1246	612
1247	1247	on or after July 1, 2019, annually transfer the amount of revenue collected from the
1248	1248	613
1249	1249	rate described in Subsection (11)(a) on the transactions that are subject to the sales
1250	1250	614
1251	1251	and use tax under Subsection (2)(a)(i)(A) into the Medicaid ACA Fund created in
1252	1252	615
1253	1253	Section 26B-1-315.
1254	1254	616
1255	1255	(12) Notwithstanding Subsection (3)(a), for each fiscal year beginning with fiscal year
1256	1256	617
1257	1257	2020-21, the commission shall deposit $200,000 into the General Fund as a dedicated
1258	1258	618
1259	1259	credit solely for use of the Search and Rescue Financial Assistance Program created in,
1260	1260	619
1261	1261	and expended in accordance with, Title 53, Chapter 2a, Part 11, Search and Rescue Act.
1262	1262	620
1263	1263	[(13)(a) For each fiscal year beginning with fiscal year 2020-21, the commission shall
1264	1264	621
1265	1265	annually transfer $1,813,400 of the revenue deposited into the Transportation
1266	1266	622
1267	1267	Investment Fund of 2005 under Subsections (7) and (8) to the General Fund.]
1268	1268	623
1269	1269	[(b) If the total revenue deposited into the Transportation Investment Fund of 2005
1270	1270	624
1271	1271	under Subsections (7) and (8) is less than $1,813,400 for a fiscal year, the
1272	1272	625
1273	1273	commission shall transfer the total revenue deposited into the Transportation
1274	1274	626
1275	1275	Investment Fund of 2005 under Subsections (7) and (8) during the fiscal year to the
1276	1276	627
1277	1277	General Fund.]
1278	1278	628
1279	1279	[(14)] (13) Notwithstanding Subsection (3)(a), and as described in Section 63N-3-610,
1280	1280	629
1281	1281	beginning the first day of the calendar quarter one year after the sales and use tax
1282	1282	630
1283	1283	boundary for a housing and transit reinvestment zone is established, the commission, at
1284	1284	631
1285	1285	least annually, shall transfer an amount equal to 15% of the sales and use tax increment
1286	1286	632
1287	1287	within an established sales and use tax boundary, as defined in Section 63N-3-602, into
1288	1288	633
1289	1289	the Transit Transportation Investment Fund created in Section 72-2-124.
1290	1290	634
1291	1291	[(15)] (14) Notwithstanding Subsection (3)(a), the commission shall, for a fiscal year
1292	1292	635
1293	1293	beginning on or after July 1, 2022, transfer into the Outdoor Adventure Infrastructure
1294	1294	636
1295	1295	Restricted Account, created in Section 51-9-902, a portion of the taxes listed under
1296	1296	637
1297	1297	Subsection (3)(a) equal to 1% of the revenue collected from the following sales and use
1298	1298	638
1299	1299	taxes:
1300	1300	639
1301	1301	(a) the tax imposed by Subsection (2)(a)(i)(A) at a 4.7% rate;
1302	1302	640
1303	1303	(b) the tax imposed by Subsection (2)(b)(i);
1304	1304	641
1305	1305	(c) the tax imposed by Subsection (2)(c)(i); and
1306	1306	642
1307	1307	(d) the tax imposed by Subsection (2)(f)(i)(A)(I).
1308	1308	- 19 - H.B. 429 02-06 09:23
1309	1309	643
1310	1310	[(16)] (15) Notwithstanding Subsection (3)(a), beginning October 1, 2024 the commission
1311	1311	644
1312	1312	shall transfer to the Utah Fairpark Area Investment and Restoration District, created in
1313	1313	645
1314	1314	Section 11-70-201, the revenue from the sales and use tax imposed by Subsection
1315	1315	646
1316	1316	(2)(a)(i)(A) at a 4.7% rate, on transactions occurring within the district sales tax area, as
1317	1317	647
1318	1318	defined in Section 11-70-101.
1319	1319	648
1320	1320	[(17)] (16)(a) As used in this Subsection [(17)] (16):
1321	1321	649
1322	1322	(i) "Additional land" means point of the mountain state land described in Subsection
1323	1323	650
1324	1324	11-59-102(6)(b) that the point of the mountain authority acquires after the point of
1325	1325	651
1326	1326	the mountain authority provides the commission a map under Subsection [(17)(c)]
1327	1327	652
1328	1328	(16)(c).
1329	1329	653
1330	1330	(ii) "Point of the mountain authority" means the Point of the Mountain State Land
1331	1331	654
1332	1332	Authority, created in Section 11-59-201.
1333	1333	655
1334	1334	(iii) "Point of the mountain state land" means the same as that term is defined in
1335	1335	656
1336	1336	Section 11-59-102.
1337	1337	657
1338	1338	(b) Notwithstanding Subsection (3)(a), the commission shall distribute to the point of the
1339	1339	658
1340	1340	mountain authority 50% of the revenue from the sales and use tax imposed by
1341	1341	659
1342	1342	Subsection (2)(a)(i)(A) at a 4.7% rate, on transactions occurring on the point of the
1343	1343	660
1344	1344	mountain state land.
1345	1345	661
1346	1346	(c) The distribution under Subsection [(17)(b)] (16)(b) shall begin the next calendar
1347	1347	662
1348	1348	quarter that begins at least 90 days after the point of the mountain authority provides
1349	1349	663
1350	1350	the commission a map that:
1351	1351	664
1352	1352	(i) accurately describes the point of the mountain state land; and
1353	1353	665
1354	1354	(ii) the point of the mountain authority certifies as accurate.
1355	1355	666
1356	1356	(d) A distribution under Subsection [(17)(b)] (16)(b) with respect to additional land shall
1357	1357	667
1358	1358	begin the next calendar quarter that begins at least 90 days after the point of the
1359	1359	668
1360	1360	mountain authority provides the commission a map of point of the mountain state
1361	1361	669
1362	1362	land that:
1363	1363	670
1364	1364	(i) accurately describes the point of the mountain state land, including the additional
1365	1365	671
1366	1366	land; and
1367	1367	672
1368	1368	(ii) the point of the mountain authority certifies as accurate.
1369	1369	673
1370	1370	(e)(i) Upon the payment in full of bonds secured by the sales and use tax revenue
1371	1371	674
1372	1372	distributed to the point of the mountain authority under Subsection [(17)(b)] (16)(b),
1373	1373	675
1374	1374	the point of the mountain authority shall immediately notify the commission in
1375	1375	676
1376	1376	writing that the bonds are paid in full.
1377	1377	- 20 - 02-06 09:23 H.B. 429
1378	1378	677
1379	1379	(ii) The commission shall discontinue distributions of sales and use tax revenue under
1380	1380	678
1381	1381	Subsection [(17)(b)] (16)(b) at the beginning of the calendar quarter that begins at
1382	1382	679
1383	1383	least 90 days after the date that the commission receives the written notice under
1384	1384	680
1385	1385	Subsection [(17)(e)(i)] (16)(e)(i).
1386	1386	681
1387	1387	Section 3. Section 72-2-106 is amended to read:
1388	1388	682
1389	1389	72-2-106 . Appropriation and transfers from Transportation Fund.
1390	1390	683
1391	1391	(1) On and after July 1, 1981, there is appropriated from the Transportation Fund to the use
1392	1392	684
1393	1393	of the department an amount equal to two-elevenths of the taxes collected from the
1394	1394	685
1395	1395	motor fuel tax and the special fuel tax, exclusive of the formula amount appropriated for
1396	1396	686
1397	1397	class B and class C roads, to be used for highway rehabilitation.
1398	1398	687
1399	1399	[(2) For a fiscal year beginning on or after July 1, 2016, the Division of Finance shall
1400	1400	688
1401	1401	annually transfer an amount equal to the amount of revenue generated by a tax imposed
1402	1402	689
1403	1403	on motor and special fuel that is sold, used, or received for sale or used in this state at a
1404	1404	690
1405	1405	rate of 1.8 cents per gallon to the Transportation Investment Fund of 2005 created by
1406	1406	691
1407	1407	Section 72-2-124.]
1408	1408	692
1409	1409	[(3)] (2) For a fiscal year beginning on or after July 1, 2019, the Division of Finance shall
1410	1410	693
1411	1411	annually transfer to the Transportation Investment Fund of 2005 created by Section
1412	1412	694
1413	1413	72-2-124 an amount that is equal to 35% of the amount of revenue generated in the
1414	1414	695
1415	1415	current fiscal year by the portion of the tax imposed on motor and special fuel that is
1416	1416	696
1417	1417	sold, used, or received for sale or use in this state that exceeds 29.4 cents per gallon.
1418	1418	697
1419	1419	[(4)] (3) For purposes of the calculation described in Subsection 59-12-103(7)(c), the
1420	1420	698
1421	1421	Division of Finance shall notify the State Tax Commission of the amount of any transfer
1422	1422	699
1423	1423	made under [Subsections (2) and (3)] Subsection (2).
1424	1424	700
1425	1425	Section 4. FY 2026 Appropriations.
1426	1426	701
1427	1427	The following sums of money are appropriated for the fiscal year beginning July 1,
1428	1428	702
1429	1429	2025, and ending June 30, 2026. These are additions to amounts previously appropriated for
1430	1430	703
1431	1431	fiscal year 2026.
1432	1432	704
1433	1433	Subsection 4(a). Capital Project Funds
1434	1434	705
1435	1435	The Legislature has reviewed the following capital project funds. The Legislature
1436	1436	706
1437	1437	authorizes the State Division of Finance to transfer amounts between funds and accounts as
1438	1438	707
1439	1439	indicated.
1440	1440	708
1441	1441	ITEM 1 To Transportation - Transportation Investment Fund of 2005
1442	1442	709
1443	1443	From General Fund (330,000,000)
1444	1444	710
1445	1445	Schedule of Programs:
1446	1446	- 21 - H.B. 429 02-06 09:23
1447	1447	711
1448	1448	Transportation Investment Fund (330,000,000)
1449	1449	712
1450	1450	Section 5. Effective Date.
1451	1451	713
1452	1452	This bill takes effect on May 7, 2025.
1453	1453	- 22 -