(1) The gross receipts from a telecommunications service are attributed to a municipality if the gross receipts are from a transaction for telecommunications service that is located within the municipality:

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Terms Used In Utah Code 10-1-407

  • customer: means the person who is obligated under a contract with a telecommunications provider to pay for telecommunications service received under the contract. See Utah Code 10-1-402
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Mobile telecommunications service: is a s defined in the Mobile Telecommunications Sourcing Act, Utah Code 10-1-402
  • Municipality: means a city or town. See Utah Code 10-1-402
  • service address: means :
         (8)(a) if the location described in this Subsection (8)(a) is known, the location of the telecommunications equipment:
              (8)(a)(i) to which a call is charged; and
              (8)(a)(ii) from which the call originates or terminates;
         (8)(b) if the location described in Subsection (8)(a) is not known but the location described in this Subsection (8)(b) is known, the location of the origination point of the signal of the telecommunications service first identified by:
              (8)(b)(i) the telecommunications system of the telecommunications provider; or
              (8)(b)(ii) if the system used to transport the signal is not a system of the telecommunications provider, information received by the telecommunications provider from its service provider; or
         (8)(c) if the locations described in Subsection (8)(a) or (b) are not known, the location of a customer's place of primary use. See Utah Code 10-1-402
  • Telecommunications service: means :
         (10)(a) telecommunications service, as defined in Section 59-12-102, other than mobile telecommunications service, that originates and terminates within the boundaries of this state;
         (10)(b) mobile telecommunications service, as defined in Section 59-12-102:
              (10)(b)(i) that originates and terminates within the boundaries of one state; and
              (10)(b)(ii) only to the extent permitted by the Mobile Telecommunications Sourcing Act, Utah Code 10-1-402
     (1)(a) for purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use Tax Act; and
     (1)(b) determined in accordance with Section 59-12-215.
(2)

     (2)(a) The rate imposed on the gross receipts for telecommunications service shall be determined in accordance with Subsection (2)(b) if the location of a transaction for telecommunications service is determined under Subsection (1) to be a municipality other than the municipality in which is located:

          (2)(a)(i) for telecommunications service other than mobile telecommunications service, the customer‘s service address; or
          (2)(a)(ii) for mobile telecommunications service, the customer’s primary place of use.
     (2)(b) The rate imposed on the gross receipts for telecommunications service described in Subsection (2)(a) shall be the lower of:

          (2)(b)(i) the rate imposed by the taxing jurisdiction in which the transaction is located under Subsection (1); or
          (2)(b)(ii) the rate imposed by the municipality in which it is located:

               (2)(b)(ii)(A) for telecommunications service other than mobile telecommunications service, the customer’s service address; or
               (2)(b)(ii)(B) for mobile telecommunications service, the customer’s primary place of use.
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