Bill > SB0162

This bill modifies Utah's sales and use tax laws, primarily by updating definitions within Section 59-12-102 and expanding the taxable base in Section 59-12-103 to include digital goods and services like streaming content and online gaming, regardless of how they are delivered or accessed, and also includes the storage, use, or consumption of prewritten computer software, whether delivered electronically or hosted by the seller. The bill also makes technical amendments to various definitions and references within the existing law, with an effective date of July 1, 2026.

Budget and Finance

https://le.utah.gov/~2026/bills/static/SB0162.html