The Utah Senate Revenue and Taxation Committee on Feb. 14 passed Senate Bill 2 13, Sales and Use Tax Modifications, as amended. The bill creates a sales-and-use tax exemption for qualifying energy storage manufacturing facilities that manufacture in Utah. The committee voted to pass the bill and recommend it to the Senate floor; recorded support was 4–0 in committee.

Sponsor Senator Harper told the committee the measure is modeled on past exemptions used to attract large manufacturers, citing Utah's earlier work to attract chip manufacturers two decades ago. "This is an exemption ... prior to the businesses coming into Utah," Harper said, adding the intent is to remove taxes on inputs so companies can build in-state capacity.

Public testimony included Nate Walkingshaw, CEO and founder of Taurus, an in-state energy storage company. "Less than 10% of energy storage is manufactured in our in our country right now," Walkingshaw said, and he detailed workforce and national-security rationales for onshoring energy-storage manufacturing, citing cybersecurity and the need for advanced automation and technical roles.

Committee members asked whether any companies had been identified. The sponsor said no large manufacturer currently operates in Utah, and proponents said one or two start-ups had expressed interest in finding a favorable site. Members discussed trade-offs between growth and state capacity, and Senator Escamilla noted federal procurement rules that can favor U.S.-manufactured products.

Senator Harper moved to pass SB 2 13 as amended; the motion passed in committee (recorded 4–0) and the bill was forwarded to the Senate calendar. The sponsor said there was no immediate fiscal impact but that the exemption would forego future sales-tax revenue if companies locate and begin operations.

What happens next: The committee sent the bill to the full Senate. Supporters urged the Legislature to use targeted exemptions to attract in-state energy-storage manufacturing and the technical jobs that accompany it.