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Multi-channel Video or Audio Services
Filing frequency: See Sales Related Taxes
Payment frequency: See Sales Related Taxes
Forms: TC-62W
Publications: Pub 54
Statutes: §59-26
Information:

A tax assessed instead of sales tax on cable, satellite, and other audio visual services provided within Utah. Providers must collect on the customer and remit the tax to the Tax Commission.

Sales and use tax exemptions do not apply to these fees.