Section 59-26-104 - Collection of taxA multi-channel video or audio service provider shall:
(1) collect the tax imposed by Section 59-26-103 from the purchaser;(2) pay the tax collected under Subsection (1) to the commission: (a) monthly on or before the last day of the month immediately following the last day of the previous month if: (i) the multi-channel video or audio service provider is required to file a sales and use tax return with the commission monthly under Section 59-12-108; or(ii) the multi-channel video or audio service provider is not required to file a sales and use tax return under Chapter 12, Sales and Use Tax Act; or(b) quarterly on or before the last day of the month immediately following the last day of the previous quarter if the multi-channel video or audio service provider is required to file a sales and use tax return with the commission quarterly under Section 59-12-107; and(3) pay the tax collected under Subsection (1) using a form prescribed by the commission.Amended by Chapter 354, 2020 General Session ,§ 97, eff. 5/12/2020.Amended by Chapter 309, 2011, 2011 General Session.