Our Dash of SALT Blog provides the most recent developments and changes in state and local tax regulations. Here are the latest updates for Utah.
July 1, 2025
Utah Tax Commission Confirms Online-Streaming Product as Taxable
Authored by: Bonnie Susmano, JD, MBA and Brandon Spinella
A taxpayer’s subscription fee for an online streaming product and offline-download product has been deemed taxable by the state’s Tax Commission. Per Utah laws, products transferred electronically and bundled transactions are subject to sales tax. The subscription fee contained both offline-download and online-streaming products for a single subscription fee. The online-streaming product would be nontaxable if it was sold separately since it is not transferred electronically. However, the offline-download product would still be taxable, as the entire product is treated electronically. The taxpayer failed to separate the online-streaming and offline-download. Therefore, the entire subscription fee was taxable as a bundled transaction.
If you have any questions about the Utah sales tax laws, please reach out to a member of the Withum’s SALT Team.
October 24, 2023
Utah Tax Commission Announces 2024 Interest Rate for Taxes Deficiencies
Authored by: Bonnie Susmano, JD, MBA and Brandon Spinella
On October 1, 2023, the Utah State Tax Commission announced it would impose a 7% interest rate on tax deficiencies effective January 1, 2024. This interest rate applies to individual income, corporate income, trust income, sales and use, excise, and property tax. This prior interest rate on tax deficiencies was 5%.
If you have questions about state tax interest and penalties, please reach out to a member of the Withum’s SALT Team.
Disclaimer: Please note this is the information that is readily available at this time, it is subject to change so please consult your Withum tax advisor.
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