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Committee clears bill to tax streamed and downloaded digital goods the same way

Utah Senate Revenue and Taxation Committee · January 28, 2026
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

A substitute to SB162 clarifies that digital audio/visual works, e-books and gaming services are subject to sales and use tax regardless of whether they are streamed or downloaded; Tax Commission backed the cleanup while the legislative fiscal note was flagged for update.

The Senate Revenue and Taxation Committee on Jan. 28 approved a substitute clarifying Utah's sales‑tax treatment of electronically transferred products, removing an older legal distinction between streamed and downloadable goods.

Senator Wilson said SB162 aligns the statutory code with modern technology so digital audio and audio‑visual works,…

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