Utah Statutes
§ 59-26-104 — Collection of tax.
A multi-channel video or audio service provider shall:
(1)collect the tax imposed by Section 59-26-103 from the purchaser;
(2)pay the tax collected under Subsection (1) to the commission:
(2)(a) monthly on or before the last day of the month immediately following the last day of the previous month if:
(2)(a)(i) the multi-channel video or audio service provider is required to file a sales and use tax return with the commission monthly under Section 59-12-108; or
(2)(a)(ii) the multi-channel video or audio service provider is not required to file a sales and use tax return under Chapter 12, Sales and Use Tax Act; or
(2)(b) quarterly on or before the last day of the month immediately following the last day of the previous quarter if the multi-channel video or audio service provider is requ
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Legislative History
Amended by Chapter 354, 2020 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.