10-1-407. Attributing the gross receipts from telecommunications service to a municipality -- Rate impact.

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)The gross receipts from a telecommunications service are attributed to a municipality if the gross receipts are from a transaction for telecommunications service that is located within the municipality:

(a)for purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use Tax Act ; and

(b)determined in accordance with Section 59-12-215 .

(a)The rate imposed on the gross receipts for telecommunications service shall be determined in accordance with Subsection (2)(b) if the location of a transaction for telecommunications service is determined under Subsection

(1)to be a municipality other than the municipality in which is located:

(i)for telecommunications service other than mobile telecommunications service, the customer's service address; or

(ii)for mobile telecommunications service, the customer's primary place of use.

(b)The rate imposed on the gross receipts for telecommunications service described in Subsection (2)(a) shall be the lower of:

(i)the rate imposed by the taxing jurisdiction in which the transaction is located under Subsection

(1); or

(ii)the rate imposed by the municipality in which it is located:

(A)for telecommunications service other than mobile telecommunications service, the customer's service address; or

(B)for mobile telecommunications service, the customer's primary place of use.

Amended by Chapter 384 , 2008 General Session