Utah Administrative Code (Current through November 1, 2019)

R865-19S-108. User Fee Defined Pursuant to Utah Code Ann. Section 59-12-103

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A. For purposes of administering the sales or use tax on admission or user fees provided for in Section 59-12-103, "user fees" includes charges imposed on an individual for access to the following, if that access occurs at any location other than the individual's residence:

1. video or video game;

2. television program; or

3. cable or satellite broadcast.

B. The provisions of this rule are effective for transactions occurring on or after October 1, 1999.

                    
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