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Senate approves substitute SB6 to require periodic review of certain sales‑tax exemptions
Summary
The Senate passed substitute SB6 to require the state tax commission to review a rotating set of sales‑tax exemptions and report recommendations biennially; debate highlighted the large total value of exemptions and whether exemptions should be reviewed individually or comprehensively.
The Utah Senate on Jan. 20 advanced substitute SB6, a bill directing the state tax commission to review select sales‑tax exemptions on a staggered schedule and report every two years to the revenue and taxation interim committee with recommendations on whether to continue, modify or repeal those exemptions.
Senator Lyle Hilliard, who presented the substitute, said the measure is a clarification and…
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