Utah – Exemption for Charges to Access Databases

SALT Report 2321 – On March 27, 2013 Utah Governor Gary Herbert signed into law legislation that creates a sales and use tax exemption for amounts paid or charged to access a database so long as the primary purpose for accessing the database is to view or retrieve information.

However, the exemption does not apply to amounts paid or charged for digital audioworks, digital audio-visual works, or digital books which are defined as follows:

  • Digital audiowork means a work that results from the fixation of a series of musical, spoken or other sounds, and includes ringtones,
  • Digital audio-visual work is a series of related images which, when shown in succession, imparts an impression of motion, together with accompanying sounds, if any, and
  • Digital book is a work that is generally recognized in the ordinary and usual sense as a book

The exemption takes effect July 1, 2013.

For Further Information

Utah State Legislature – Senate Bill 124, Laws 2013


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