Utah Admin. Code 865-19S-108

Current through Bulletin No. 2024-21, November 1, 2024
Section R865-19S-108 - User Fee Defined Pursuant to Utah Code Ann. Section 59-12-103
A. For purposes of administering the sales or use tax on admission or user fees provided for in Section 59-12-103, "user fees" includes charges imposed on an individual for access to the following, if that access occurs at any location other than the individual's residence:
1. video or video game;
2. television program; or
3. cable or satellite broadcast.
B. The provisions of this rule are effective for transactions occurring on or after October 1, 1999.

Utah Admin. Code R865-19S-108