United States — Ut sb162 digital products
This page records one dated change. For the rules in United States as they stand today, see the United States guide →
- Jurisdiction
- United States
- Tax
- Sales Tax
- Change type
- Digital services
- Status
- In force
- Impact
- Action required
- Effective
- 1 July 2026
- Instrument
- US-UT-SB162-2026
- Systems
- Tax engine, E-commerce, Invoicing, ERP
- Verified
- Corroborated against official id · high confidence
If you sell streaming content, digital goods or SaaS into Utah, enable Utah sales tax on those product codes from 1 July 2026 and re-test economic nexus now that the taxable base is wider.
Tax engineE-commerceInvoicingERP
Utah Senate Bill 162 (Online Sales Tax Amendments), signed on 23 March 2026, extends Utah state sales and use tax from 1 July 2026 to access to streaming digital content — digital audiovisual works, digital audio works, digital books and gaming services — and to prewritten computer software in all delivery forms, including software hosted by the seller. Transactions already subject to the Utah Multi-Channel Video or Audio Service Tax Act are excluded from the sales and use tax.