Utah Statutes
§ 59-26-103 — Imposition of tax -- Rate.
Utah § 59-26-103
This text of Utah § 59-26-103 (Imposition of tax -- Rate.) 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. § 59-26-103 (2026).
Text
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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-26-103, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-26-103.