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Utah Code Title 59. Revenue and Taxation § 59-26-104. Collection of tax

Current as of January 01, 2025 | Updated by Findlaw Staff

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

(3) pay the tax collected under Subsection (1) using a form prescribed by the commission.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-26-104. Collection of tax - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-26-104/

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