Utah has widened its sales and use tax rules for digital products, bringing many streaming and subscription-based digital services into the tax net from 1 July 2026. The new law, Senate Bill 162, taxes payments for access to digital content regardless of delivery method.
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Key Takeaways
From 1 July 2026, Utah's Senate Bill 162 applies sales tax to payments for access to digital content.
Under Utah's Senate Bill 162, from 1 July 2026, sales tax applies to video streaming services, music streaming platforms, digital books and e-books, gaming services and subscriptions, digital audiovisual and audio products, prewritten software and many SaaS offerings.
The taxable event is the payment for access to digital content, regardless of whether the content is streamed, downloaded permanently or subscribed to, as of 1 July 2026 under Utah's Senate Bill 162.
No, Utah's Senate Bill 162 taxes digital content based on the payment for access, not on how the content is delivered, effective 1 July 2026.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 16 July 2026. It relates to VAT developments in United States. The original source is VatCalc.
