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

(i)	a cable operator;

(ii)	a CATV provider;

(iii)

a multi-point distribution provider;

(iv)	a MMDS provider;

(v)	a SMATV operator;

(vi)	a direct-to-home satellite service provider; or

(vii)	a DBS provider. See Utah Code 59-26-102 State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(2)	to the extent permitted by federal law.

Amended by Chapter 288, 2007 General Session