{"data":{"id":"us-ut/utah-code-10-1-407","jurisdiction":"us-ut","citation":"Utah Code § 10-1-407","heading":"Attributing the gross receipts from telecommunications service to a municipality -- Rate impact.","body":"(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:\n(a) for purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use Tax Act; and\n(b) determined in accordance with Section 59-12-215.\n(2)\n(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:\n(i) for telecommunications service other than mobile telecommunications service, the customer's service address; or\n(ii) for mobile telecommunications service, the customer's primary place of use.\n(b) The rate imposed on the gross receipts for telecommunications service described in Subsection (2)(a) shall be the lower of:\n(i) the rate imposed by the taxing jurisdiction in which the transaction is located under Subsection (1); or\n(ii) the rate imposed by the municipality in which it is located:\n(A) for telecommunications service other than mobile telecommunications service, the customer's service address; or\n(B) for mobile telecommunications service, the customer's primary place of use.","path":["Title 10 Utah Municipal Code","Chapter 10-1 General Provisions","Part 10-1-4 Municipal Telecommunications License Tax Act"],"source_url":"https://le.utah.gov/xcode/Title10/Chapter1/10-1-S407.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"af6fcd0a4f604cff90543ed6df02fe585f4e7596be5da00f7a0aa2d512bee918","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-10-1-406","next":"us-ut/utah-code-10-1-408"},"notice":"GroundRules: Original legal text. Not legal advice."}