The Utah State Tax Commission recently issued a private letter ruling addressing the taxability of PowerPoint presentations sold to Utah customers. Generally, the sale of tangible personal property or products delivered electronically are subject to sales and use tax in Utah. A Utah company creates PowerPoint presentations for their customers and then transfers the finished product to them either via a tangible medium or electronically. The Commission had to determine whether the true object of this transaction was obtaining the service (creating the PowerPoint presentation) or the sale of tangible personal property. The Commission found that the true object of the transaction was the sale of the finished PowerPoint presentation, not the sale of the service. Therefore, the sale is subject to tax as tangible personal property or property transferred electronically.