{"data":{"id":"us-ut/utah-code-59-26-104","jurisdiction":"us-ut","citation":"Utah Code § 59-26-104","heading":"Collection of tax.","body":"A multi-channel video or audio service provider shall:\n(1) collect the tax imposed by Section 59-26-103 from the purchaser;\n(2) pay the tax collected under Subsection (1) to the commission:\n(a) monthly on or before the last day of the month immediately following the last day of the previous month if:\n(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\n(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\n(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\n(3) pay the tax collected under Subsection (1) using a form prescribed by the commission.","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-S104.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"c2bf934f0aff13c7393d7a72b1fa7454f4debf68c319d889abaae3891cfc620d","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-26-103","next":"us-ut/utah-code-59-26-104.5"},"notice":"GroundRules: Original legal text. Not legal advice."}