The civic record
Read. Follow. Verify.Utah SB 162 imposes sales tax on digital streaming and downloads while clarifying exemptions
Last action · March 23, 2026: Governor SignedSponsors: Chris Wilson and 1 other
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Does
This bill imposes a sales and use tax on digital video or audio works, streaming services, digital books, and gaming services, while clarifying multi-channel video or audio service tax exemptions, effective July 1, 2026.
Residents purchasing subscription streaming services, digital music, video, or electronic books will now pay state and local sales taxes that previously applied primarily to physical goods.
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
Digital service consumers
Consumers purchasing or subscribing to digital video, audio, books, or gaming services will pay state and local sales taxes on those transactions.
Streaming and digital media providers
Providers offering digital streaming and subscription services must collect and remit sales and use taxes on transactions originating in Utah.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Does this bill tax video and music streaming services?
When does this new tax provision take effect?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
47 actions- Mar 23, 2026Lieutenant Governor's office for filingEnrolledGovernor Signed
- Mar 13, 2026SenateSenate/ to Governor
- Mar 13, 2026SenateSenate/ received enrolled bill from Printing
- Mar 11, 2026SenateSenate/ enrolled bill to Printing
- Mar 11, 2026Senate SecretaryEnrolled Bill Returned to House or Senate
- Mar 6, 2026Legislative Research and General Counsel / EnrollingDraft of Enrolled Bill Prepared
Show 41 earlier actions
- Mar 6, 2026Legislative Research and General Counsel / EnrollingBill Received from Senate for Enrolling
- Mar 4, 2026SenateSenate/ signed by President/ sent for enrolling
- Mar 4, 2026SenateSenate/ received from House
- Mar 4, 2026HouseHouse/ to Senate
- Mar 4, 2026HouseHouse/ signed by Speaker/ returned to Senate
- Mar 4, 2026HouseFloorHouse/ passed 3rd reading
- Mar 4, 2026HouseHouse/ 3rd reading
- Mar 3, 2026HouseHouse/ Rules to 3rd Reading Calendar
- Mar 3, 2026HouseHouse/ 3rd Reading Calendar to Rules
- Mar 3, 2026HouseHouse/ Rules to 3rd Reading Calendar
- Feb 25, 2026HouseHouse/ 2nd reading
- Feb 25, 2026HouseHouse/ Rules to 3rd Reading Calendar
- Feb 18, 2026HouseHouse/ return to Rules due to fiscal impact
- Feb 18, 2026HouseHouse/ committee report favorable
- Feb 18, 2026HouseHouse Comm - Favorable Recommendation
- Feb 13, 2026HouseCommitteeHouse/ to standing committee
- Feb 12, 2026HouseIntroducedHouse/ 1st reading (Introduced)
- Feb 11, 2026HouseHouse/ received from Senate
- Feb 11, 2026SenateSenate/ to House
- Feb 11, 2026SenateFloorSenate/ passed 3rd reading
- Feb 11, 2026SenateSenate/ 3rd reading
- Feb 10, 2026SenateFloorSenate/ passed 2nd reading
- Feb 10, 2026SenateSenate/ substituted
- Feb 10, 2026SenateSenate/ 2nd reading
- Feb 9, 2026ReleasedLFA/ fiscal note publicly available for SB0162S01
- Feb 5, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0162S01
- Feb 3, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for SB0162S01
- Feb 3, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for SB0162S01
- Jan 29, 2026SenateSenate/ placed on 2nd Reading Calendar
- Jan 29, 2026SenateSenate/ committee report favorable
- Jan 28, 2026SenateSenate Comm - Favorable Recommendation
- Jan 26, 2026SenateSenate/ received fiscal note from Fiscal Analyst
- Jan 23, 2026ReleasedLFA/ fiscal note publicly available for SB0162
- Jan 23, 2026SenateCommitteeSenate/ to standing committee
- Jan 22, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0162
- Jan 20, 2026SenateIntroducedSenate/ 1st reading (Introduced)
- Jan 20, 2026SenateSenate/ received bill from Legislative Research
- Jan 19, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for SB0162
- Jan 19, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for SB0162
- Jan 19, 2026Legislative Research and General CounselNumbered Bill Publicly Distributed
- Jan 19, 2026Legislative Research and General CounselBill Numbered but not Distributed
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Expansion of Sales Tax to Digital Economy
The legislation formally integrates digital streaming, electronic books, and online gaming subscriptions into Utah's traditional sales and use tax framework.
Connected Entities
Sources
le.utah.gov
Analysis Score
0–100- Significance80How much this matters to a regular citizen
- Controversy45Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
Publisher tools