10-1-407 - Attributing the gross receipts from telecommunications service to a municipality -- Rate impact.
10-1-407. Attributing the gross receipts from telecommunications service to amunicipality -- Rate impact.
(1) The gross receipts from a telecommunications service are attributed to a municipalityif the gross receipts are from a transaction for telecommunications service that is located withinthe municipality:
(a) for purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use TaxAct; and
(b) determined in accordance with Section 59-12-215.
(2) (a) The rate imposed on the gross receipts for telecommunications service shall bedetermined in accordance with Subsection (2)(b) if the location of a transaction fortelecommunications service is determined under Subsection (1) to be a municipality other thanthe municipality in which is located:
(i) for telecommunications service other than mobile telecommunications service, thecustomer's service address; or
(ii) for mobile telecommunications service, the customer's primary place of use.
(b) The rate imposed on the gross receipts for telecommunications service described inSubsection (2)(a) shall be the lower of:
(i) the rate imposed by the taxing jurisdiction in which the transaction is located underSubsection (1); or
(ii) the rate imposed by the municipality in which it is located:
(A) for telecommunications service other than mobile telecommunications service, thecustomer's service address; or
(B) for mobile telecommunications service, the customer's primary place of use.
Amended by Chapter 384, 2008 General Session