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With the coming of July, 31 new laws went onto state books, including budgetary edicts establishing $2.8 billion for government and education programs during fiscal 1988-89.

More obscure is the law that, as of Friday, requires the state to contribute $1,000 to the Heritage Trees Advisory Committee.And in the realm of state taxes, Utahns now will be charged sales tax on goods sold to them by non-profit institutions such as colleges, hospitals and churches.

Legislators removed that former tax break to quiet the complaints of private restaurants that claimed non-profit organizations were enjoying an unfair competitive edge.

State and local governments will collect an extra $1 million or so annually as a result of the extension of the sales tax to non-profit enterprises.

Other new laws directly affect state or local agencies or business sectors rather than citizens at large.

For instance, one eliminates the need to have the state's Dentist and Dental Hygienist Board include one dentist member who has been licensed to practice for less than five years.

Another new statute requires car dealers in arrears on sales-tax collections to pay the tax directly on every vehicle sold until their delinquency is cleared.

Still another exempts mutual insurance policies of public agencies from Utah's premium tax.

Most of the 206 measures the Legislature adopted in its 1988 annual session in January and February became law in late April - or 60 days after the session's end, as the Utah Constitution dictates for bills passed with unspecified effective dates.

Friday's batch included a number of new health- and education-related statutes.

The Utah Department of Health will be required to keep track of all sources of ionizing radiation, such as X-ray machines in hospitals and clinics. Regulations on registering and inspecting those devices will be set.

Another measure prohibits any state agency from restricting the dispensation of drugs - except those for "cosmetic purposes" - whose costs can be recovered through Medicaid.

As of Friday, local school districts must develop remedial programs in English, mathematics, science and social studies in grades 7 through 12 in order to raise student competency levels. Fees may be set for the courses.

Also, the Utah State Board of Education formally assumes responsibility for preschool programs for handicapped children age 3 to 5 from the Utah Department of Social Services.

A new criminal statute more clearly defines the lack of "consent" in circumstances related to child sexual abuse.