59-26-104. Collection of tax.
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/ut/title-59/chapter-26/59-26-104A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/12/2020
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;
(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