UT SB0162

Imposes Utah sales and use tax on amounts paid for access to digital video works, digital audio works, digital books, and gaming services, including subscription-based streaming services, regardless of delivery method or whether access is single-use or subscription-based

Defines "seller-hosted prewritten computer software" as prewritten software accessed through the internet or a seller-hosted server, regardless of whether access is permanent or any downloading occurs

Creates an exemption from sales and use tax for transactions already subject to taxation under Chapter 26, Multi-Channel Video or Audio Service Tax Act, preventing double taxation

Adds prewritten computer software delivered electronically, by load and leave, or seller-hosted to the list of taxable items for storage, use, or consumption purposes

Takes effect July 1, 2026