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Revenue and Taxation | |
Multi-Channel Video or Audio Service Tax Act | |
Section 104 | Collection of tax. |
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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 59-12-108; and (3) pay the tax collected under Subsection (1) using a form prescribed by the commission.
Amended by Chapter 309, 2011 General Session |
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