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Revenue and Taxation | |
Multi-Channel Video or Audio Service Tax Act | |
Section 103 | Imposition of tax -- Rate. |
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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: (1) within the state; and (2) to the extent permitted by federal law.
Amended by Chapter 288, 2007 General Session |
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