Utah Tax Base Expansion Takes Effect July 1, 2026
Effective July 1, 2026, Utah imposes sales and use tax on the following, regardless of the method of delivery:
- Access to digital audio-visual works,
- Digital audio works, digital books, or gaming services, including the streaming of or subscription for access to digital audio-visual works, digital audio works, digital books, or gaming services for single use or subscriptions,
- Prewritten computer software delivered electronically or by load and leave, and
- Seller-hosted prewritten computer software.
Further, amounts paid or charged for a transaction subject to the multi-channel video or audio service tax are exempt from sales and use tax.