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    • All States—Multiple Taxes: New Issue of State Tax Review Available
    • Colorado—Multiple Taxes: Guidance Provided on Timely Filing and Postmarks
    • Colorado—Multiple Taxes: Penny Rounding Guidance Issued
    • Georgia—Motor Fuel Tax: Guidance Issued for IFTA Returns During Suspension
    • Georgia—Multiple Taxes: IRC Conformity Updated and Motor Fuels Tax Suspended
    • Idaho—Sales and Use Tax: Tax Rebate for Certain Developers of New Retail Complexes Amended
    • Illinois—Sales and Use Tax: Guidance Issued on Vehicle Leases
    • New Mexico—Multiple Taxes: 2026 Q2 Interest Rates Announced
    • Utah—Corporate, Personal Income Taxes: Tax Rates Reduced
    • Utah—Multiple Taxes: Enacted Legislation Modifies Various Tax Provisions, Including Extending the Pass-Through Entity Tax, Adjusting Penalties, Modifying Tax Relief and Valuation Processes, Aligning Tax Credit With Federal Law, and Expanding Short-Term Rental Definition
    • Utah—Multiple Taxes: Motor Fuel Tax Rate Reduced, Definitions Related to High Cost Infrastructure Development Tax Credit Amended, and Other Changes Enacted
    • Utah—Multiple Taxes: Tax Credit Review Cycle Modified
    • Utah—Multiple Taxes: Veteran Organization Amendments Enacted
    • Utah—Property Tax: City Library Tax Amendments Enacted
    • Utah—Property Tax: Tax Adjustment Provisions Amended
    • Utah—Property Tax: Truth in Taxation Amendments Enacted
    • Utah—Property Tax: Various Provisions Related to Tax Exemption Process Amended
    • Utah—Property, Miscellaneous Taxes: Various Tax Amendments Enacted
    • Utah—Sales and Use Tax: Exemption Enacted for Sales of Tickets to the 2034 Olympic and Paralympic Winter Games
    • Utah—Sales and Use Tax: Tax Imposed on Access to Digital Video or Audio Works, Subscription-Based Streaming Services, Prewritten Software Delivered Electronically or by Load and Leave, and Seller Hosted Prewritten Software
    • Utah—Tobacco Tax: Remote Sales of Cigars and Pipe Tobacco Authorized and Taxed
    • Utah—Unclaimed Property: Various Unclaimed Property Amendments Enacted
    • Washington—Miscellaneous Tax: Exemption for Agricultural Crop Protection Products Extended
    • Washington—Property Tax: Restrictions Imposed on Certain Multi-family Exemptions
    • Washington—Property Tax: Senior Citizen Property Relief Program Amended
    • Washington—Sales and Use Tax: Excise Tax Calculations Not Impacted by Rounding of Cash Transactions Due to Elimination of the Penny
    • Washington—Sales and Use Tax: Guidance Provided on Application of Use Tax
    • Washington—Sales and Use Tax: Guidance on Self-Produced Fuels Updated
    • Washington—Sales and Use Tax: High Volume Mortgage Lenders Subject to Tax on Interest Income
    • West Virginia—Corporate Income Tax: Mine Safety Technology Credit Extended
    • West Virginia—Personal Income Tax: Rate Cut Legislation Sent to Governor
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    State Tax Day - Current, S.16, Utah—Sales and Use Tax: Tax Imposed on Access to Digital Video or Audio Works, Subscription-Based Streaming Services, Prewritten Software Delivered Electronically or by Load and Leave, and Seller Hosted Prewritten Software, (Mar 25, 2026)

    Effective July 1, 2026, Utah imposes a sales and use tax on amounts paid or charged for access to digital audio-visual works, digital audio works, digital books, or gaming services, including the streaming of or subscription for access to digital aud ...

    Effective July 1, 2026, Utah imposes a sales and use tax on amounts paid or charged for 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 regardless of:

    • the delivery method; or

    • whether the amount paid or charged for access provides a right to: (A) single-use access to the digital audio-visual works, digital audio works, digital books, or gaming services; or (B) access to the digital audio-visual works, digital audio works, digital books, or gaming services through a subscription, including a right that terminates upon the occurrence of a condition.

    In addition, tax is imposed on amounts paid or charged for the storage, use, or other consumption of the following:

    • prewritten computer software delivered electronically or by load and leave; or

    • seller-hosted prewritten computer software.

    For purposes of the tax, "seller-hosted prewritten computer software" means prewritten computer software that is accessed through the Internet or a seller-hosted server, regardless of whether the access is permanent or any downloading occurs.

    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.

    Ch. 266 (S.B. 162), Laws 2026, effective July 1, 2026

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