59-26-103. Imposition of tax -- Rate.
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59-26-103. Imposition of tax -- Rate.
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
(2)to the extent permitted by federal law.
Amended by Chapter 288 , 2007 General Session