Utah Code 59-26-104. Collection of tax
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A multi-channel video or audio service provider shall:
(1) collect the tax imposed by Section 59-26-103 from the purchaser;
Terms Used In Utah Code 59-26-104
- Month: means a calendar month, unless otherwise expressed. 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(2) pay the tax collected under Subsection (1) to the commission:(2)(a) monthly on or before the last day of the month immediately following the last day of the previous month if:(2)(a)(i) the multi-channel video or audio service provider is required to file a sales and use tax return with the commission monthly under Section 59-12-108; or(2)(a)(ii) the multi-channel video or audio service provider is not required to file a sales and use tax return under Chapter 12, Sales and Use Tax Act; or(2)(b) quarterly on or before the last day of the month immediately following the last day of the previous quarter if the multi-channel video or audio service provider is required to file a sales and use tax return with the commission quarterly under Section 59-12-107; and(3) pay the tax collected under Subsection (1) using a form prescribed by the commission.