The Utah State Tax Commission has revised their publication on sales and use tax guidance for telecom service providers in February 2025. Telecom services that originate and terminate within the boundaries of Utah are subject to tax.
Telecom service is the electronic transfer of audio, video, voice or data signals, including landline, mobile and ancillary (secondary) services.
To determine the proper taxing jurisdiction and tax rate, providers should use the delivery location, which is the place of primary use (e.g., business address). The Utah State Tax Commission offers an online database that can be downloaded and used to lookup tax rates and taxing jurisdictions based on ZIP+4. Providers will use form TC-62M with Schedule A to report sales and use tax according to the tax rate.
For more detailed information on the Taxation for Telecommunication review Utah Tax Commission, Publication 62. (Publication 62, Utah Tax Commission, February 2025)