The “third party doctrine” might have made some sense before the digital era, but our inherent reliance on numerous third parties to facilitate any digital interaction makes it clear that the case law needs a major overhaul.
As the economy continues to become more service-oriented rather than goods-oriented, Utah needs to adapt by taxing services and reducing overall tax rates. The result could mean a net win for Utah taxpayers—something for which we are a bit overdue.
