Utah’s Senate Bill 162 expands the sales and use tax base to include streaming‑only digital content, subscriptions, and prewritten software, effective July 1 2026. The law clarifies that prewritten software is taxable regardless of delivery method and exempts transactions already subject to the Multi‑Channel Video or Audio Service Tax Act. Businesses must review product offerings, update use‑tax accruals, and adjust systems before the effective date.
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The law takes effect on July 1 2026.
Streaming‑only digital audio‑visual works, digital audio works, digital books, gaming services, and subscriptions for access to such content are taxable.
Yes, prewritten software is taxable whether delivered electronically, by load‑and‑leave, or seller‑hosted.
Yes, those transactions remain exempt under the existing act.
Review product offerings, update use‑tax accruals for out‑of‑state vendors, confirm prewritten software taxability, and adjust systems before July 1 2026.
This summary was published on VATfaqs.com on 23 April 2026. It relates to VAT developments in United States. The original source is PwC.
