France's digital services tax (DST) imposes a 3% rate on digital intermediation and targeted advertising services supplied by large firms when they exceed €750 million worldwide and €25 million France. The tax is calculated on taxable sums received, multiplied by a France-presence coefficient, and it creates a cascading effect that can disproportionately burden low-margin businesses.

Utah has widened its sales and use tax rules for digital products, bringing many streaming and subscription-based digital services into the tax net from 1 July 2026. The new law, Senate Bill 162, taxes payments for access to digital content regardless of delivery method.