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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-1-410, 2003

Transactions consisting of telecommunications service and nontelecommunications services. For purposes of this section, "nontelecommunications services" means services or tangible personal property that are: not…

Source excerpt

gross receiptsgross receipts taxservice bundlingtangible personal propertytelecommunicationstransaction pricingtransaction tax
Jurisdiction
United States — Utah
Status
In force
Official identity
Year 2003
Dates
Enacted 2003
More statute details
Dates
Enacted 2003
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01

Purpose and legislative effect

“Transactions consisting of telecommunications service and nontelecommunications services. For purposes of this section, "nontelecommunications services" means services or tangible personal property that are: not telecommunications service;”

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02

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Subsection 10-1-410(2)

A telecommunications provider’s gross receipts from bundled nontelecommunications services are taxable unless the nontelecommunications charge is separately identified or the charge can be reasonably identified from regular books and records, and federal law…

Section 10-1-410(2)

Subsection 10-1-410(2)(b)

A telecommunications provider may reasonably identify the part of a transaction charge attributable to nontelecommunications services and telecommunications service, using books and records kept in the regular course of business.

Section 10-1-410(2)(b)

04

Source and current-law status

In force source record

Source record from le.utah.gov · Enacted 2003

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Source-indexed provision map

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Showing 9 of 9 provisions

Provision 9

Part 10-1-4

part 10-1-4 Municipal Telecommunications License Tax Act

§ 10-1-410Transactions consisting of telecommunications service and nontelecommunications services.Provision

Source excerpt

Transactions consisting of telecommunications service and nontelecommunications services. For purposes of this section, "nontelecommunications services" means services or tangible personal property that are: not telecommunications service;

Transactions consisting of telecommunications service and nontelecommunications services. For purposes of this section, "nontelecommunications services" means services or tangible personal property that are: not telecommunications service; and provided by a telecommunications provider to a customer. Except to the extent prohibited by federal law, if a telecommunications provider provides nontelecommunications services to a customer as part of the same transaction in which the telecommunications provider provides telecommunications service, the gross receipts from the nontelecommunications services provided by the telecommunications provider are subject to a tax under this part unless: the charge for the nontelecommunications services is separately identified in the statement of the transaction with the customer of the telecommunications service; or from the books and records of the telecommunications provider that are kept in the regular course of business, the telecommunications provider can reasonably identify the portion of the total charge for the transaction that is attributable to: the nontelecommunications services; and the telecommunications service.
Section 10-1-410Verify source
§ 10-1-410(1)Subsection 10-1-410(1)Provision

Source excerpt

This section defines “nontelecommunications services” as certain services or tangible personal property that are not telecommunications service and are provided by a telecommunications provider to a customer.

For purposes of this section, "nontelecommunications services" means services or tangible personal property that are: not telecommunications service; and provided by a telecommunications provider to a customer.
Section 10-1-410(1)Verify source
§ 10-1-410(1)(a)Subsection 10-1-410(1)(a)Provision

Source excerpt

not telecommunications service; and

not telecommunications service; and
Section 10-1-410(1)(a)Verify source
§ 10-1-410(1)(b)Subsection 10-1-410(1)(b)Provision

Source excerpt

provided by a telecommunications provider to a customer.

provided by a telecommunications provider to a customer.
Section 10-1-410(1)(b)Verify source
§ 10-1-410(2)Subsection 10-1-410(2)Provision

Source excerpt

A telecommunications provider’s gross receipts from bundled nontelecommunications services are taxable unless the nontelecommunications charge is separately identified or the charge can be reasonably identified from regular books and records, and federal law may override this rule.

Except to the extent prohibited by federal law, if a telecommunications provider provides nontelecommunications services to a customer as part of the same transaction in which the telecommunications provider provides telecommunications service, the gross receipts from the nontelecommunications services provided by the telecommunications provider are subject to a tax under this part unless: the charge for the nontelecommunications services is separately identified in the statement of the transaction with the customer of the telecommunications service; or from the books and records of the telecommunications provider that are kept in the regular course of business, the telecommunications provider can reasonably identify the portion of the total charge for the transaction that is attributable to: the nontelecommunications services; and the telecommunications service.
Section 10-1-410(2)Verify source
§ 10-1-410(2)(a)Subsection 10-1-410(2)(a)Provision

Source excerpt

the charge for the nontelecommunications services is separately identified in the statement of the transaction with the customer of the telecommunications service; or

the charge for the nontelecommunications services is separately identified in the statement of the transaction with the customer of the telecommunications service; or
Section 10-1-410(2)(a)Verify source
§ 10-1-410(2)(b)Subsection 10-1-410(2)(b)Provision

Source excerpt

A telecommunications provider may reasonably identify the part of a transaction charge attributable to nontelecommunications services and telecommunications service, using books and records kept in the regular course of business.

from the books and records of the telecommunications provider that are kept in the regular course of business, the telecommunications provider can reasonably identify the portion of the total charge for the transaction that is attributable to: the nontelecommunications services; and the telecommunications service.
Section 10-1-410(2)(b)Verify source
§ 10-1-410(2)(b)(i)Subsection 10-1-410(2)(b)(i)Provision

Source excerpt

the nontelecommunications services; and

the nontelecommunications services; and
Section 10-1-410(2)(b)(i)Verify source
§ 10-1-410(2)(b)(ii)Subsection 10-1-410(2)(b)(ii)Provision

Source excerpt

the telecommunications service.

the telecommunications service.
Section 10-1-410(2)(b)(ii)Verify source

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