15-53-101. Repealed. Sec. 40, Ch. 426, L. 1999. History: En. Sec. 1, Ch. 94, L. 1937; amd. Sec. 1, Ch. 41, L. 1947; amd. Sec. 1, Ch. 213, L. 1957; amd. Sec. 1, Ch. 7, Ex. L. 1969; amd. Sec. 1, Ch. 326, L. 1971; R.C.M. 1947, 84-2601; amd. Sec. 1, Ch. 742, L. 1991; amd. Sec. […]
15-53-102. Repealed. Sec. 40, Ch. 426, L. 1999. History: En. Sec. 2, Ch. 94, L. 1937; amd. Sec. 2, Ch. 213, L. 1957; amd. Sec. 2, Ch. 7, Ex. L. 1969; amd. Sec. 2, Ch. 326, L. 1971; amd. Sec. 138, Ch. 516, L. 1973; R.C.M. 1947, 84-2602; amd. Sec. 1, Ch. 294, L. 1979; amd. Sec. […]
15-53-103. Repealed. Sec. 40, Ch. 426, L. 1999. History: En. Sec. 5, Ch. 94, L. 1937; amd. Sec. 140, Ch. 516, L. 1973; R.C.M. 1947, 84-2605.
15-53-104. Repealed. Sec. 40, Ch. 426, L. 1999. History: En. Sec. 3, Ch. 94, L. 1937; amd. Sec. 139, Ch. 516, L. 1973; R.C.M. 1947, 84-2603.
15-53-105. Repealed. Sec. 40, Ch. 426, L. 1999. History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 2, Ch. 676, L. 1991; amd. Sec. 3, Ch. 742, L. 1991; amd. Sec. 21, Ch. 811, L. 1991; amd. Sec. 37, Ch. 427, L. 1999.
15-53-106. Repealed. Sec. 40, Ch. 426, L. 1999. History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 38, Ch. 427, L. 1999.
15-53-107 through 15-53-110 reserved.
15-53-111. Repealed. Sec. 40, Ch. 426, L. 1999. History: En Sec. 2, Ch. 294, L. 1979; amd. Sec. 3, Ch. 676, L. 1991; amd. Sec. 4, Ch. 742, L. 1991; amd. Sec. 39, Ch. 427, L. 1999.
15-53-112. Repealed. Sec. 40, Ch. 426, L. 1999. History: En Sec. 3, Ch. 294, L. 1979; amd. Sec. 25, Ch. 439, L. 1981.
15-53-113. Repealed. Sec. 40, Ch. 426, L. 1999. History: En Sec. 4, Ch. 294, L. 1979; amd. Sec. 26, Ch. 439, L. 1981.
15-53-114. Repealed. Sec. 40, Ch. 426, L. 1999. History: En Sec. 5, Ch. 294, L. 1979; amd. Sec. 12, Ch. 455, L. 1993; amd. Sec. 16, Ch. 18, L. 1995.
15-53-115. Repealed. Sec. 40, Ch. 426, L. 1999. History: En. Sec. 1, Ch. 194, L. 1983.
15-53-116 through 15-53-125 reserved.
15-53-126. Terminated. Sec. 39(4), Ch. 15, Sp. L. July 1992. History: En. Sec. 11, Ch. 15, Sp. L. July 1992.
15-53-127. Short title. This part may be cited as the “Retail Telecommunications Excise Tax Act”. History: En. Sec. 1, Ch. 426, L. 1999.
15-53-128. Legislative findings and declaration of purpose. (1) The legislature finds that one measure of the state’s economic competitiveness is the presence of an efficient and affordable telecommunications infrastructure using the latest technological advancements. (2) The legislature further finds that the telecommunications industry is undergoing a dramatic change that is altering the identity of its participants, the […]
15-53-129. (Temporary) Definitions. As used in this part, unless the context requires otherwise, the following definitions apply: (1) ”Call-by-call basis” means any method of charging for telecommunications services that measures the price by individual calls. (2) (a) ”Charges for mobile telecommunications services” means any charge for, or associated with, the provision of commercial mobile radio service, as defined in […]
15-53-130. (Temporary) Imposition of retail telecommunications excise tax — rate. An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. Subject to 15-53-131 and 15-53-132, the tax is imposed on the purchaser and must be collected by the telecommunications services provider. (Terminates on occurrence of contingency–sec. 8, Ch. 515, L. 2003.) […]
15-53-131. (Temporary) Mobile telecommunications services. (1) Mobile telecommunications services provided in this state to a customer for which the charges are billed by or for the customer’s home service provider are considered to be provided by the customer’s home service provider. (2) All charges for mobile telecommunications services that are considered to be provided by the customer’s […]
15-53-132. (Temporary) Telecommunications services other than mobile telecommunications services. (1) Except as provided in subsection (2), the sale of a telecommunications service paid for on a call-by-call basis is taxable in this state if the service address is located within the state. (2) The sale of a telecommunications service paid for on a postpaid calling basis is taxable […]
