United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-1-407

Gross receipts from telecommunications service are attributed to a municipality when the transaction is located there, and the tax rate is determined under the listed rules.

Source excerpt

gross receiptsgross receipts ratemunicipal attributionmunicipal rate determinationmunicipalityrate determinationsales and use taxsales and use tax attributionsales taxservice locationtelecommunicationstelecommunications taxationtransaction locationuse tax

Jurisdiction: United States — Utah
Status: In force
Dates: Legal dates not recorded

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“Gross receipts from telecommunications service are attributed to a municipality when the transaction is located there, and the tax rate is determined under the listed rules.”

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Attributing the gross receipts from telecommunications service to a municipality -- Rate impact.

Gross receipts from telecommunications service are attributed to a municipality when the transaction is located there, and the tax rate is determined under the listed rules.

Section 10-1-407

Subsection 10-1-407(1)(b)

determined in accordance with Section 59-12-215 .

Section 10-1-407(1)(b)

Subsection 10-1-407(2)(a)(i)

for telecommunications service other than mobile telecommunications service, the customer's service address; or

Section 10-1-407(2)(a)(i)

Subsection 10-1-407(2)(b)(i)

the rate imposed by the taxing jurisdiction in which the transaction is located under Subsection (1) ; or

Section 10-1-407(2)(b)(i)

Subsection 10-1-407(2)(b)(ii)(B)

for mobile telecommunications service, the customer's primary place of use.

Section 10-1-407(2)(b)(ii)(B)

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Showing 13 of 13 provisions

Provision 13

Part 10-1-4

part 10-1-4 Municipal Telecommunications License Tax Act

§ 10-1-407Attributing the gross receipts from telecommunications service to a municipality -- Rate impact.Provision

Source excerpt

Gross receipts from telecommunications service are attributed to a municipality when the transaction is located there, and the tax rate is determined under the listed rules.

Attributing the gross receipts from telecommunications service to a municipality -- Rate impact. 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: for purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use Tax Act ; and determined in accordance with Section 59-12-215 . 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: for telecommunications service other than mobile telecommunications service, the customer's service address; or for mobile telecommunications service, the customer's primary place of use. The rate imposed on the gross receipts for telecommunications service described in Subsection (2)(a) shall be the lower of: the rate imposed by the taxing jurisdiction in which the transaction is located under Subsection (1) ; or the rate imposed by the municipality in which it is located: for telecommunications service other than mobile telecommunications service, the customer's service address; or for mobile telecommunications service, the customer's primary place of use.

Section 10-1-407Verify source

§ 10-1-407(1)Subsection 10-1-407(1)Provision

Source excerpt

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: for purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use Tax Act ; and determined in accordance with Section 59-12-215 .

Section 10-1-407(1)Verify source

§ 10-1-407(1)(a)Subsection 10-1-407(1)(a)Provision

Source excerpt

for purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use Tax Act ; and

Section 10-1-407(1)(a)Verify source

§ 10-1-407(1)(b)Subsection 10-1-407(1)(b)Provision

Source excerpt

determined in accordance with Section 59-12-215 .

Section 10-1-407(1)(b)Verify source

§ 10-1-407(2)Subsection 10-1-407(2)Provision

Source excerpt

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: for telecommunications service other than mobile telecommunications service, the customer's service address; or for mobile telecommunications service, the customer's primary place of use. The rate imposed on the gross receipts for telecommunications service described in Subsection (2)(a) shall be the lower of: the rate imposed by the taxing jurisdiction in which the transaction is located under Subsection (1) ; or the rate imposed by the municipality in which it is located: for telecommunications service other than mobile telecommunications service, the customer's service address; or for mobile telecommunications service, the customer's primary place of use.

Section 10-1-407(2)Verify source

§ 10-1-407(2)(a)Subsection 10-1-407(2)(a)Provision

Source excerpt

Section 10-1-407(2)(a)Verify source

§ 10-1-407(2)(a)(i)Subsection 10-1-407(2)(a)(i)Provision

Source excerpt

for telecommunications service other than mobile telecommunications service, the customer's service address; or

Section 10-1-407(2)(a)(i)Verify source

§ 10-1-407(2)(a)(ii)Subsection 10-1-407(2)(a)(ii)Provision

Source excerpt

for mobile telecommunications service, the customer's primary place of use.

Section 10-1-407(2)(a)(ii)Verify source

§ 10-1-407(2)(b)Subsection 10-1-407(2)(b)Provision

Source excerpt

The rate imposed on the gross receipts for telecommunications service described in Subsection (2)(a) shall be the lower of: the rate imposed by the taxing jurisdiction in which the transaction is located under Subsection (1) ; or the rate imposed by the municipality in which it is located: for telecommunications service other than mobile telecommunications service, the customer's service address; or for mobile telecommunications service, the customer's primary place of use.

Section 10-1-407(2)(b)Verify source

§ 10-1-407(2)(b)(i)Subsection 10-1-407(2)(b)(i)Provision

Source excerpt

the rate imposed by the taxing jurisdiction in which the transaction is located under Subsection (1) ; or

Section 10-1-407(2)(b)(i)Verify source

§ 10-1-407(2)(b)(ii)Subsection 10-1-407(2)(b)(ii)Provision

Source excerpt

the rate imposed by the municipality in which it is located: for telecommunications service other than mobile telecommunications service, the customer's service address; or for mobile telecommunications service, the customer's primary

Section 10-1-407(2)(b)(ii)Verify source

§ 10-1-407(2)(b)(ii)(A)Subsection 10-1-407(2)(b)(ii)(A)Provision

Source excerpt

for telecommunications service other than mobile telecommunications service, the customer's service address; or

Section 10-1-407(2)(b)(ii)(A)Verify source

§ 10-1-407(2)(b)(ii)(B)Subsection 10-1-407(2)(b)(ii)(B)Provision

Source excerpt

for mobile telecommunications service, the customer's primary place of use.

Section 10-1-407(2)(b)(ii)(B)Verify source

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Utah Code § 10-1-407

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