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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 26 - Multi-Channel Video or Audio Service Tax Act
Section 104 - Collection of tax.
Universal Citation:
UT Code § 59-26-104 (2025)
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Effective 5/12/2020
59-26-104. Collection of tax.
A multi-channel video or audio service provider shall:
Amended by Chapter 354, 2020 General Session
59-26-104. Collection of tax.
A multi-channel video or audio service provider shall:
- (1) collect the tax imposed by Section 59-26-103 from the purchaser;
- (2) pay the tax collected under Subsection (1) to the commission:
- (a) monthly on or before the last day of the month immediately following the last day of the previous month if:
- (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
- (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
- (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
- (a) monthly on or before the last day of the month immediately following the last day of the previous month if:
- (3) pay the tax collected under Subsection (1) using a form prescribed by the commission.
Amended by Chapter 354, 2020 General Session
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