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

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.