- Utah passed a bill expanding sales and use tax to include access to digital content, such as streaming, e-books, music, and gaming services, effective July 1, 2026.
- The tax applies regardless of delivery method or whether access is permanent or temporary; payment for access is the key factor.
- The bill clarifies that prewritten software is taxable in all forms, including cloud-based and seller-hosted software.
- Services already taxed under Utah’s Multi-Channel Video or Audio Service Tax Act are exempt from this new sales and use tax.
- Digital service providers must review their offerings and tax processes to ensure compliance with the expanded tax scope.
Source: le.utah.gov
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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