Utah Makes Pass-Through Entity Income Tax Permanent

The Utah Governor signed a law modifying tax provisions. The law includes: 1) making the pass-through entity income tax permanent; 2) expanding the definition of “Utah unrelated business income,” as applied to corporate income tax, to include allocated income; 3) expanding the definition of “short-term rental” for sales and use tax to include rentals of real property; and 4) increasing the weight-based motor vehicle exemption for the motor vehicle rental tax from a gross laden weight of 12,001 pounds or more to 14,001 pounds or more. The law has multiple effective dates. [H.B. 77, enacted 03/23/26]

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