Utah’s Senate Bill 162 expands the sales and use tax base to include streaming‑only digital content, subscriptions, and prewritten software, effective July 1 2026. The law clarifies that prewritten software is taxable regardless of delivery method and exempts transactions already subject to the Multi‑Channel Video or Audio Service Tax Act. Businesses must review product offerings, update use‑tax accruals, and adjust systems before the effective date.
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VatCalc · 4 days ago
Utah has enacted legislation extending sales and use tax to a broad range of digital products and subscription-based services effective 1 July 2026. The new rules tax payments for access to digital audio/video, streaming, gaming, e‑books, music, SaaS, and cloud‑hosted software, with a 4.7 % rate and a $100,000 remote‑seller threshold. Existing services under the Multi‑Channel Video or Audio Service Tax Act remain exempt to avoid double taxation.
Sovos · about 1 month ago
AI sales tax blog post discusses how U.S. states are treating SaaS and AI chatbot services under existing sales tax frameworks. It highlights recent rulings in Kentucky, Indiana, Maine, and New York, noting that some states tax SaaS as a service while others exempt it. The article also explores potential future tax implications for AI‑powered physical products and advises businesses to monitor state developments closely.
Basware · 2 months ago
Basware’s blog post discusses the lack of a nationwide e‑invoicing mandate in the U.S. and urges finance leaders to build proactive compliance systems before future regulations arrive. It cites that 47 % of U.S. companies have struggled with market expansion due to missed deadlines, 83 % see fragmented compliance as a risk, and only 33 % can scale compliance effectively. The piece highlights the benefits of an invoice lifecycle management approach for real‑time visibility and audit readiness.
LinkedIn Article by Ryan · 3 months ago
The U.S. Supreme Court invalidated tariffs imposed under the International Emergency Economic Powers Act, ruling that the President lacked authority to impose 25% tariffs on Mexico and Canada and 10% tariffs on China and other partners. The decision remanded the case and left importers without a remedy, prompting the administration to announce a new worldwide tariff under the Trade Act of 1974. Importers must seek refunds through Customs and the U.S. Court of International Trade.
CCBJ · 3 months ago
The article discusses how AI is transforming tax compliance, moving from insight to execution in regulated workflows. It highlights the scale of U.S. sales and use tax obligations across 19,000 jurisdictions and the potential for AI to cut routine reporting work by up to 65%. The piece emphasizes that tax professionals will retain final accountability while focusing on advisory roles.
Thomson Reuters · 3 months ago
This Thomson Reuters blog outlines the growing complexities of indirect tax compliance, from global VAT and GST rules to real‑time reporting demands, and explains how AI, cloud platforms and integrated solutions can automate filings, improve accuracy and reduce audit risk.
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Key Takeaways
The law takes effect on July 1 2026.
Streaming‑only digital audio‑visual works, digital audio works, digital books, gaming services, and subscriptions for access to such content are taxable.
Yes, prewritten software is taxable whether delivered electronically, by load‑and‑leave, or seller‑hosted.
Yes, those transactions remain exempt under the existing act.
Review product offerings, update use‑tax accruals for out‑of‑state vendors, confirm prewritten software taxability, and adjust systems before July 1 2026.
Primary source
Read the full article at PwCThis summary was published on VATfaqs.com on 23 April 2026. It relates to VAT developments in United States. The original source is PwC.
