2006 Utah Code - 59-26-103 — Imposition of tax -- Rate.

     59-26-103.   Imposition of tax -- Rate.
     Beginning on July 1, 2004, 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 permitted by federal law.

Enacted by Chapter 300, 2004 General Session