summary
Introduced
01/20/2026
01/20/2026
In Committee
02/13/2026
02/13/2026
Crossed Over
02/11/2026
02/11/2026
Passed
Dead
Introduced Session
2026 General Session
Bill Summary
General Description: This bill modifies sales and use tax provisions for online transactions.
AI Summary
This bill modifies Utah's sales and use tax laws, primarily by expanding the definition of taxable transactions to include digital audio-visual works, digital audio works, digital books, and gaming services, regardless of how they are delivered or accessed, and also includes amounts paid for the storage, use, or consumption of prewritten computer software that is delivered electronically or hosted by the seller. The bill also makes technical amendments to various definitions within the sales and use tax code, such as clarifying the definition of "governmental entity" and adding a definition for "seller-hosted prewritten computer software." The effective date for these changes is July 1, 2026.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
House/ to standing committee in House Revenue and Taxation Committee (on 02/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://le.utah.gov/~2026/bills/static/SB0162.html |
| Fiscal Note SB0162S01 | https://pf.utleg.gov/public-web/sessions/2026GS/fiscal-notes/SB0162S01.fn.pdf |
| BillText | https://le.utah.gov/Session/2026/bills/introduced/SB0162S01.pdf |
| Comparison to Original Bill | https://le.utah.gov/Session/2026/bills/introduced/CP%20SB0162%20To%20SB0162S01.pdf |
| Senate Committee Report SB0162 | https://pf.utleg.gov/public-web/sessions/2026GS/comreport/SB0162S02.pdf |
| Fiscal Note SB0162 | https://pf.utleg.gov/public-web/sessions/2026GS/fiscal-notes/SB0162.fn.pdf |
| BillText | https://le.utah.gov/Session/2026/bills/introduced/SB0162.pdf |
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