Utah Imposes Sales and Use Tax on Certain Online Transactions

The Utah Governor signed a law modifying sales and use tax provisions for online transactions. The law includes: 1) imposing a sales and use tax on amounts paid or charged for transactions involving access to digital video or audio works, including subscription-based streaming services; and 2) providing a sales and use tax exemption for transactions subject to a multi-channel video or audio service tax. The law takes effect on July 1. [S.B. 162, enacted 03/23/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.