Netflix and (Tax) Bill : Retail Sales Taxation of Services

In 2019, the Utah Legislature twice attempted—and failed—to pass tax overhaul packages, both of which would have expanded the list of services captured in the state's retail sales tax base. I explore what motivated the Utah Legislature’s attempted reform packages and analyze each proposal’s advantages and shortcomings. I also conclude that, should Utah elect to take up tax reform again, it should move toward a state retail sales tax on consumer goods and services and grant general refundable credits to offset the tax’s potential regressive effects and insulate consumer spending on essential services