Utah Governor Cox signed SB 162, which takes effect July 1, 2026. The bill confirms that digital audio-visual works, digital audio works, digital books, and gaming services are all subject to sales tax whether streamed or downloaded. This resolves a compliance gap created by older case law that treated streamed and downloaded products differently, a distinction the Utah State Tax Commission identified as causing inconsistent outcomes for businesses. 

The bottom line: The underlying taxability of digital products does not change under SB 162. The bill simply removes delivery method as a factor. If your business sells digital content or gaming services in Utah, your tax obligations are the same whether customers stream or download.