10-1-410 - Transactions consisting of telecommunications service and nontelecommunications services. - Utah Statutes

10-1-410. Transactions consisting of telecommunications service andnontelecommunications services.
(1) For purposes of this section, "nontelecommunications services" means services ortangible personal property that are:
(a) not telecommunications service; and
(b) provided by a telecommunications provider to a customer.
(2) Except to the extent prohibited by federal law, if a telecommunications providerprovides nontelecommunications services to a customer as part of the same transaction in whichthe telecommunications provider provides telecommunications service, the gross receipts fromthe nontelecommunications services provided by the telecommunications provider are subject toa tax under this part unless:
(a) the charge for the nontelecommunications services is separately identified in thestatement of the transaction with the customer of the telecommunications service; or
(b) from the books and records of the telecommunications provider that are kept in theregular course of business, the telecommunications provider can reasonably identify the portionof the total charge for the transaction that is attributable to:
(i) the nontelecommunications services; and
(ii) the telecommunications service.

Enacted by Chapter 253, 2003 General Session