Utah limits the taxation of cable and satellite TV services.

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)

Posted on April 15, 2004