Formerly, cable and satellite television services were subject to both state and local sales and use taxes. The Utah Legislature recently announced the Multi-Channel Video or Audio Service Tax Act, which will be effective July 1, 2004. The new law eliminates the local-option sales taxes and outlines the statutory law for the state rate, collections, records and other guidelines. (Ch 300 (SB 195), Laws 2004, effective July 1, 2004)