59-26-104. Collection of tax.
A multi-channel video or audio service provider shall:
(1) collect the tax imposed by Sectionfrom the purchaser; 59-26-103
(2) pay the tax collected under Subsectionto the commission: (1) monthly on or before the last day of the month immediately following the last day of the previous month if: the multi-channel video or audio service provider is required to file a sales and use tax return with the commission monthly under Section; or 59-12-108 the multi-channel video or audio service provider is not required to file a sales and use tax return under; or Chapter 12, Sales and Use Tax Act 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; and 59-12-107
(3) pay the tax collected under Subsectionusing a form prescribed by the commission. (1)