Technology

SB 162 adds a sales tax to online digital content, including subscription-based streaming services like Netflix or Spotify. It affects companies providing digital video/audio services and their customers who purchase these subscriptions. The bill clarifies that transactions already subject to a multi-channel video service tax remain exempt from this new tax. These changes update Utah's sales tax rules for digital services without requiring new state spending.

SB 88 amends Utah's public school internet policies to require school boards to adopt specific procedures. It directly affects public schools, parents, and students by mandating that school boards: (1) adopt policies restricting obscene content, (2) implement a parent-accessible monitoring system for student device activity, and (3) use a preapproved content filtering system when parents request it. The bill also requires school boards to review policies every three years and post them visibly in schools. It takes effect July 1, 2026, and does not appropriate new funding.