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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 26 - Multi-Channel Video or Audio Service Tax Act
Section 103 - Imposition of tax -- Rate.
Universal Citation:
UT Code § 59-26-103 (2025)
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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:
Amended by Chapter 288, 2007 General Session
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.
Amended by Chapter 288, 2007 General Session
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