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
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Terms Used In Utah Code 59-26-103

  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • Multi-channel video or audio service provider: includes the following except as specifically exempted by state or federal law:
              (3)(b)(i) a cable operator;
              (3)(b)(ii) a CATV provider;
              (3)(b)(iii) a multi-point distribution provider;
              (3)(b)(iv) a MMDS provider;
              (3)(b)(v) a SMATV operator;
              (3)(b)(vi) a direct-to-home satellite service provider; or
              (3)(b)(vii) a DBS provider. See Utah Code 59-26-102
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(2) to the extent permitted by federal law.

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