Utah SB0162 amends sales and use tax definitions and imposes a tax on digital video or audio works.

Utah SB0162 amends the definitions related to sales and use tax, including terms like "tangible personal property," "digital audio work," and "digital audio-visual work." It also imposes a sales and use tax on amounts paid or charged for access to digital video or audio works, including subscription-based streaming services. The bill includes technical changes and specifies the distribution of tax revenues to various funds and programs.

Utah SB0162 amends sales and use tax definitions and imposes a tax on digital video or audio works.

Utah SB0162 amends the definitions related to sales and use tax, including terms like "tangible personal property," "digital audio work," and "digital audio-visual work." It also imposes a sales and use tax on amounts paid or charged for access to digital video or audio works, including subscription-based streaming services. The bill includes technical changes and specifies the distribution of tax revenues to various funds and programs.