RS & UT; food for human consumption and essential personal hygiene products, delayed effective date.

What it does

The legislature's own summary of the bill, or its official long title.

Sales and use tax; food purchased for human consumption and essential personal hygiene products. Eliminates the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products. Under current law, no other sales and use tax is applied to such products. The bill requires an equivalent amount of revenue to be distributed to cities and counties on a monthly basis in compensation for the lost tax revenue. The bill has a delayed effective date of January 1, 2027.

Every action

4 steps, oldest first, as the legislature records them.

1. Nov 17, 2025SenatePrefiled and ordered printed; Offered 01-14-2026 26100497D
2. Nov 17, 2025CommitteeReferred to Committee on Finance and Appropriations · Senate Finance and Appropriations
3. Jan 17, 2026SenateFiscal Impact statement From TAX (1/17/2026 10:37 am)
4. Jan 20, 2026CommitteeContinued to next session in Finance and Appropriations (9-Y 5-N) · Senate Finance and Appropriations9–5 vote

Roll calls

1 recorded vote: 0 on the floor, 1 in committee. Each shows how every member voted.

Committee votes

Sponsors

The member who introduced it, joined by 17 cosponsors: 17 Republicans.

• David R. SuetterleinR Primary sponsor · District 4
• Bill DeStephR Joint sponsor · District 20