- Starting July 1, 2026, Utah will apply sales and use tax to many digital products, including digital books, audio/video works, prewritten software, and gaming services.
- The tax covers streaming, subscriptions, permanent access, downloads, and delivery by electronic means, load-and-leave, or seller-hosted software.
- Utah defines seller-hosted software as software accessed through the internet or a seller-hosted server, even if no download occurs.
- Transactions already subject to Utah’s multi-channel video or audio service tax are exempt.
- Sellers must keep accurate Utah sales records to charge the correct tax, and consumers may need to self-assess use tax if not collected.
Source: salestaxinstitute.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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