Utah Code § 59-26-103
Imposition of tax -- Rate
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-26-103, Imposition of tax -- Rate, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345406
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Full text
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.