Utah § 10-1-410 Transactions consisting of telecommunications service and nontelecommunications services.

Utah Statutes

§ 10-1-410 — Transactions consisting of telecommunications service and nontelecommunications services.

Utah § 10-1-410

Title 10Utah Municipal Code

Ch. 10-1General Provisions

Part 10-1-4Municipal Telecommunications License Tax Act

This text of Utah § 10-1-410 (Transactions consisting of telecommunications service and nontelecommunications services.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 10-1-410 (2026).

Text

(1)For purposes of this section, "nontelecommunications services" means services or tangible personal property that are:

(1)(a) not telecommunications service; and

(1)(b) provided by a telecommunications provider to a customer.

(2)Except to the extent prohibited by federal law, if a telecommunications provider provides nontelecommunications services to a customer as part of the same transaction in which the telecommunications provider provides telecommunications service, the gross receipts from the nontelecommunications services provided by the telecommunications provider are subject to a tax under this part unless:

(2)(a) the charge for the nontelecommunications services is separately identified in the statement of the transaction with the customer of the telecommunications service; o

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(1) For purposes of this section, "nontelecommunications services" means services or tangible personal property that are:

(1)(a) not telecommunications service; and
(1)(b) provided by a telecommunications provider to a customer.
(2) Except to the extent prohibited by federal law, if a telecommunications provider provides nontelecommunications services to a customer as part of the same transaction in which the telecommunications provider provides telecommunications service, the gross receipts from the nontelecommunications services provided by the telecommunications provider are subject to a tax under this part unless:

(2)(a) the charge for the nontelecommunications services is separately identified in the statement of the transaction with the customer of the telecommunications service; or
(2)(b) from the books and records of the telecommunications provider that are kept in the regular course of business, the telecommunications provider can reasonably identify the portion of the total charge for the transaction that is attributable to:
(2)(b)(i) the nontelecommunications services; and
(2)(b)(ii) the telecommunications service.