Utah Code § 59-26-103

Current through the 2024 Fourth Special Session

Section 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.

Utah Code § 59-26-103

Amended by Chapter 288, 2007 General Session.