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    • All States—Multiple Taxes: New Issue of State Tax Review Available
    • Colorado—Multiple Taxes: Guidance Provided on Timely Filing and Postmarks
    • Colorado—Multiple Taxes: Penny Rounding Guidance Issued
    • Georgia—Motor Fuel Tax: Guidance Issued for IFTA Returns During Suspension
    • Georgia—Multiple Taxes: IRC Conformity Updated and Motor Fuels Tax Suspended
    • Idaho—Sales and Use Tax: Tax Rebate for Certain Developers of New Retail Complexes Amended
    • Illinois—Sales and Use Tax: Guidance Issued on Vehicle Leases
    • New Mexico—Multiple Taxes: 2026 Q2 Interest Rates Announced
    • Utah—Corporate, Personal Income Taxes: Tax Rates Reduced
    • Utah—Multiple Taxes: Enacted Legislation Modifies Various Tax Provisions, Including Extending the Pass-Through Entity Tax, Adjusting Penalties, Modifying Tax Relief and Valuation Processes, Aligning Tax Credit With Federal Law, and Expanding Short-Term Rental Definition
    • Utah—Multiple Taxes: Motor Fuel Tax Rate Reduced, Definitions Related to High Cost Infrastructure Development Tax Credit Amended, and Other Changes Enacted
    • Utah—Multiple Taxes: Tax Credit Review Cycle Modified
    • Utah—Multiple Taxes: Veteran Organization Amendments Enacted
    • Utah—Property Tax: City Library Tax Amendments Enacted
    • Utah—Property Tax: Tax Adjustment Provisions Amended
    • Utah—Property Tax: Truth in Taxation Amendments Enacted
    • Utah—Property Tax: Various Provisions Related to Tax Exemption Process Amended
    • Utah—Property, Miscellaneous Taxes: Various Tax Amendments Enacted
    • Utah—Sales and Use Tax: Exemption Enacted for Sales of Tickets to the 2034 Olympic and Paralympic Winter Games
    • Utah—Sales and Use Tax: Tax Imposed on Access to Digital Video or Audio Works, Subscription-Based Streaming Services, Prewritten Software Delivered Electronically or by Load and Leave, and Seller Hosted Prewritten Software
    • Utah—Tobacco Tax: Remote Sales of Cigars and Pipe Tobacco Authorized and Taxed
    • Utah—Unclaimed Property: Various Unclaimed Property Amendments Enacted
    • Washington—Miscellaneous Tax: Exemption for Agricultural Crop Protection Products Extended
    • Washington—Property Tax: Restrictions Imposed on Certain Multi-family Exemptions
    • Washington—Property Tax: Senior Citizen Property Relief Program Amended
    • Washington—Sales and Use Tax: Excise Tax Calculations Not Impacted by Rounding of Cash Transactions Due to Elimination of the Penny
    • Washington—Sales and Use Tax: Guidance Provided on Application of Use Tax
    • Washington—Sales and Use Tax: Guidance on Self-Produced Fuels Updated
    • Washington—Sales and Use Tax: High Volume Mortgage Lenders Subject to Tax on Interest Income
    • West Virginia—Corporate Income Tax: Mine Safety Technology Credit Extended
    • West Virginia—Personal Income Tax: Rate Cut Legislation Sent to Governor
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    State Tax Day - Current, S.10, Utah—Multiple Taxes: Motor Fuel Tax Rate Reduced, Definitions Related to High Cost Infrastructure Development Tax Credit Amended, and Other Changes Enacted, (Mar 25, 2026)

    Enacted Utah legislation makes the following fuel tax and supply amendments:

    • reduces the rate of the motor fuel tax;

    • amends definitions related to the high cost infrastructure development corporate and personal income tax credit;

    • enacts provisions relat ...

    Enacted Utah legislation makes the following fuel tax and supply amendments:

    • reduces the rate of the motor fuel tax;

    • amends definitions related to the high cost infrastructure development corporate and personal income tax credit;

    • enacts provisions related to permitting and right-of-way coordination for certain oil and gas infrastructure;

    • requires refineries to report to the Office of Energy Development regarding production; and

    • provides guidelines regarding information and data reported by refineries to the Office of Energy Development.

    Motor Fuel Taxes

    Beginning on July 1, 2026, and ending on December 31, 2026, the rate of the motor fuel tax is reduced to $0.319 per gallon. After such date, the previous rate structure resumes.

    In addition, beginning on January 1, 2026, the tax rates for the following are $0.212 per gallon equivalent:

    • compressed natural gas (CNG);

    • liquified natural gas (LNG); and

    • hydrogen used to operate or propel amotor vehicle upon the public highways of Utah.

    Annual adjustments will apply based on the Consumer Price Index, capped at 22.5 cents per gallon equivalent.

    High-Cost Infrastructure Development Tax Credit

    The legislation expands the high-cost infrastructure development income tax credit by modifying the definition of "energy delivery project" to include a project that increases storage capacity of refined hydrocarbon products and development of a pipeline and related infrastructure for transmission of refined hydrocarbons for storage in a solution-mined subsurface salt cavern.

    Ch. 326 (H.B. 575), Laws 2026, effective May 6, 2026, except as noted

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