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This publication provides sales tax information for telecommunications (telecom) service providers. It includes Utah law and Tax Commission rules, but is not all-inclusive. Future law or rule changes may change this publication. Find general sales and use tax information in Publication 25. For telecom service, the place of primary use. This is usually the buyer's residential or business address. Use the delivery location to determine the correct taxing jurisdiction and tax rate. The Tax Commission provides an online database (ZIP+4 Boundaries for Telecom Tax Rates) that ties ZIP+4 addresses to taxing jurisdictions. One can download this database at tax.utah.gov/telecom and use it to calculate taxes and fees for each of the delivery locations.
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