"Essentially, what we're doing is giving a benefit for a company that is residing in this state," said Sen. Wayne Niederhauser, R-Sandy.

SB136, which supporters say is backed by Delta Air Lines, would amount to a big tax cut for companies exporting goods and services outside the borders.

The lost revenue would be made up by raising taxes on companies based elsewhere that sell goods in Utah.

Utah Tax Commissioner Bruce Johnson said the change will help companies that provide intangible services outside the state because they're getting taxed for the full cost of the service.

"We believe what we're doing now is overtaxing some businesses that are engaged in services and intangibles," Johnson said. The Senate Revenue and Taxation Committee voted unanimously to send SB136 to the full Senate for consideration. - Robert Gehrke