Utah enacted Senate Bill 162, which expands and clarifies the sales and use tax treatment of streaming and digital transactions beginning July 1, 2026. Under the new law, taxability is based on payment for access to digital content, rather than ownership or download, meaning streaming subscriptions for audio, video, gaming, and e-books are now included in the tax base. More information regarding this change can be found here.
Utah Expands Tax on Digital Goods to Include Streaming
Alexander Dunn
July 6, 2026
Sign up for Email Updates
Stay up to date with the latest tax and compliance updates that may impact your business.
Author
Alexander Dunn
Alex Dunn is a Senior Regulatory Counsel in the Sovos Regulatory Analysis & Design Department. Alex focuses his work on U.S. transaction tax law. Additionally, Alex provides support to Sovos’ ShipCompliant product through his understanding of direct-to-consumer alcohol laws throughout the U.S. Alex is a member of the New York Bar, has a B.S. in Economic-Finance from Bentley University and a J.D. from St. John’s University.
Share This Post