I have a client in Utah whom I provide freelance programming services for. I am unsure if this kind of service requires me to charge sales tax for it based on the "Taxable Transactions" section in the code here: http://tax.utah.gov/forms/pubs/pub-25.pdf
The line that stands out to me as possibly requiring me to charge sales tax is:
- Labor to repair, upgrade or maintain products transferred electronically. This includes maintenance agreements.
Does that also mean freelance programming?