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Utah State Tax Commission: Sales Tax on Subscription Fees for Streaming and Downloading Programming

  • Utah State Tax Commission determined that a taxpayer owed sales tax on subscription fees
  • The fees were charged for a bundled transaction that included streaming services and offline programming
  • Streaming services are not taxable in Utah, but offline programming is
  • The taxpayer was required to pay sales tax on the portion of the subscription fees related to offline programming

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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