Tax Modernization

As a state, we have made significant progress toward modernizing Utah’s tax system, but sales tax remains a big outstanding issue to address. Sales tax is not pacing with the current economy.  For example, if the economy grows by 5 percent, our sales tax grows by about 3 percent.

The sales tax needs to be modernized or core quality of life issues could be in jeopardy long term. In modernizing the sales tax, we need to make sure we maintain low and competitive tax rates so that we don’t jeopardize the economy.  

Governor Herbert recommends broadening the sales tax base and lowering the rate during the 2019 Legislative Session.

Additional Information on Utah's Sales Tax Problem and Tax Modernization

Tax Modernization Handout

Why Tax Reform?
Why Now?

Gardner Policy Institute Visual Guide to Tax Modernization in Utah

Visual Guide to Tax Modernization


Higher Education Funding Swap

Tax Modernization Handout

Overview PowerPoint Presentation


The Tax Foundation's Utah Sales Tax Guide for Policymakers