59-26-103 - Imposition of tax -- Rate. - Utah Statutes

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 thepurchaser equal to 6.25% of amounts paid or charged for multi-channel video or audio serviceprovided by a multi-channel video or audio service provider:
(1) within the state; and
(2) to the extent permitted by federal law.

Amended by Chapter 288, 2007 General Session