There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 26 Multi-Channel Video or Audio Service Tax Act
Section 103 Imposition of tax -- Rate.
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 permitted by federal law.
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