1. (1) The gross receipts from a telecommunications service are attributed to a municipality if the gross receipts are from a transaction for telecommunications service that is located within the municipality:

   1. (a) for purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use Tax Act; and
   2. (b) determined in accordance with Section 59-12-215.

2. (2)

   1. (a) The rate imposed on the gross receipts for telecommunications service shall be determined in accordance with Subsection (2)(b) if the location of a transaction for telecommunications service is determined under Subsection (1) to be a municipality other than the municipality in which is located:

      1. (i) for telecommunications service other than mobile telecommunications service, the customer's service address; or
      2. (ii) for mobile telecommunications service, the customer's primary place of use.

   2. (b) The rate imposed on the gross receipts for telecommunications service described in Subsection (2)(a) shall be the lower of:

      1. (i) the rate imposed by the taxing jurisdiction in which the transaction is located under Subsection (1); or

      2. (ii) the rate imposed by the municipality in which it is located:

         1. (A) for telecommunications service other than mobile telecommunications service, the customer's service address; or
         2. (B) for mobile telecommunications service, the customer's primary place of use.

Amended by Chapter 384, 2008 General Session