Utah Code 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;

Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
Multi-channel video or audio service provider: includes the following except as specifically exempted by state or federal law:

(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

(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.

Amended by Chapter 354, 2020 General Session