An omnibus tax reform bill was signed by Utah Governor, Jon Huntsman, Jr., reducing the general state sales tax rate from 4.75% to 4.65%, effective January 1, 2008. In addition, the bill decreases in the sales tax rate for unprepared food from 2.75% to 1.75%. Local option sales tax on food and food ingredients has also been lowered, except with regard to certain bundled transactions involving food, food ingredients, and tangible personal property. Other notable changes include a sales and use tax exemption for certain mining equipment, the qualification of a sales tax credit as “dental prostheses” for dental crowns and bridges, and a grant of authority to public transit districts to raise their sales tax rates from 0.25% to 0.3% without voter approval, effective January 1, 2008. Other provisions, rules, and regulations apply. (S.B. 223, Laws 2007)