UT SB0289

Changes local sales tax distribution from a 50/50 split (half by population, half by transaction location) to 100% distribution based on transaction location, effective July 1, 2026

Maintains existing carve-outs directing portions of local sales tax to special authorities: 50% to Military Installation Development Authority, 20% to Utah Inland Port Authority (since July 2024), 50% to Utah Lake Authority, and 50% to eligible basic special districts

Preserves 100% sales tax increment transfers to convention center reinvestment zones and 50% transfers to major sporting event venue zones

Retains special distribution rules for construction materials delivered to qualified development zones when sellers establish delivery outlets and report sales appropriately

Amends Utah Code Section 59-12-205, sponsored by Senator Nate Blouin in the 2026 General Session