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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1stopVAT · 7 days ago
Maryland will exempt intra-group digital services from sales and use tax from 1 July 2026. The exemption applies to services supplied between affiliated group members. The change follows House Bill 898 adopted on 12 May 2026.
1stopVAT · 12 days ago
Louisiana requires peer-to-peer vehicle sharing platforms to register as dealers, collect and remit state, local and automobile rental taxes on all commissions. A marketplace facilitator status may apply to platforms with over USD 100,000 in gross sales to Louisiana customers, allowing direct remittance through the Sales and Use Tax Commission.
1stopVAT · 15 days ago
Illinois: Use tax applies to tangible personal property purchased in Illinois when sales tax is not collected, while Chicago imposes municipal taxes on digital services such as SaaS and streaming.
The BayNet · 15 days ago
Maryland: The Supreme Court ruled that Potomac Edison’s transmission equipment qualifies for a sales and use tax exemption, affecting over $3.24 million in taxes. The decision clarifies which components are exempt and sets limits on refund claims.
VatIT · 16 days ago
California will tax SaaS and digital prewritten software from 1 January 2027, regardless of delivery method. The state rate is 7.25%, rising above 10% with local rates. Buyers with receipts over $5 million must self-assess use tax.
CNBC · 19 days ago
The United States has announced a 25% tariff on most Brazilian imports, effective 22 July 2026, under Section 301 of the Trade Act. The measure targets alleged unfair trade practices, with exemptions for goods such as beef, orange juice, aircraft parts and energy products, and a potential additional 12.5% duty if a forced-labour probe concludes.
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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.
