AI-generated summary. We recommend consulting the bill text for important decisions.

Starting July 1, 2026, this bill extends Utah's sales and use tax to amounts paid for access to digital audio-visual works, digital audio works, digital books, and gaming services — including streaming subscriptions like Netflix, Spotify, or similar platforms — regardless of how the content is delivered or whether the access is a one-time purchase or ongoing subscription. The bill also adds a new definition for "seller-hosted prewritten computer software" (software accessed online without downloading, like cloud-based programs) and clarifies that transactions already taxed under Utah's Multi-Channel Video or Audio Service Tax Act are exempt from this new sales tax to avoid double taxation.