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 […]
Effective 5/12/2020 59-26-104. Collection of tax. A multi-channel video or audio service provider shall: (1) collect the tax imposed by Section 59-26-103 from the purchaser; (2) pay the tax collected under Subsection (1) to the commission: (a) monthly on or before the last day of the month immediately following the last day of the previous […]
59-26-104.5. Nonrefundable credit against tax — Amounts passed through to customers within the state — Tax may not be reduced by amounts passed through to customers within the state. (1) Beginning on January 1, 2008, a multi-channel video or audio service provider may claim a nonrefundable tax credit as provided in this section. (2) The […]
