{"data":{"id":"us-ut/utah-code-59-26-103","jurisdiction":"us-ut","citation":"Utah Code § 59-26-103","heading":"Imposition of tax -- Rate.","body":"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:\n(1) within the state; and\n(2) to the extent permitted by federal law.","path":["Title 59 Revenue and Taxation","Chapter 59-26 Multi-Channel Video or Audio Service Tax Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter26/59-26-S103.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"dc1884e6713aad23256536539153c523431a5048ce3b837f352a83fe3363b1f1","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-26-102","next":"us-ut/utah-code-59-26-104"},"notice":"GroundRules: Original legal text. Not legal advice."}