Utah Statutes
§ 59-26-103 — Imposition of tax -- Rate.
Subject to Section 59-26-104.5, there is imposed as provided in this part a tax on the purchaser equal to 6.25% of amounts paid or charged for multi-channel video or audio service provided by a multi-channel video or audio service provider:
(1)within the state; and
(2)to the extent permitted by federal law.
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Related
DIRECTV v. Tax CMMN
2015 UT 93 (Utah Supreme Court, 2015)
Legislative History
Amended by Chapter 288, 2007 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.