10-1-407. Attributing the gross receipts from telecommunications service to a municipality -- Rate impact.
(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: for purposes of sales and use taxes under; and Title 59, Chapter 12, Sales and Use Tax Act determined in accordance with Section. 59-12-215
(2) The rate imposed on the gross receipts for telecommunications service shall be determined in accordance with Subsectionif the location of a transaction for telecommunications service is determined under Subsectionto be a municipality other than the municipality in which is located: (2)(b) (1) for telecommunications service other than mobile telecommunications service, the customer's service address; or for mobile telecommunications service, the customer's primary place of use. The rate imposed on the gross receipts for telecommunications service described in Subsectionshall be the lower of: (2)(a) the rate imposed by the taxing jurisdiction in which the transaction is located under Subsection; or (1) the rate imposed by the municipality in which it is located: for telecommunications service other than mobile telecommunications service, the customer's service address; or for mobile telecommunications service, the customer's primary place of use.