Utah State Tax Commission
TC-64 Multi-Channel Video and Audio Service Tax Return Coupons
Please verify coupon due-date before mailing. Coupons are preprinted with company name and tax period, and are not transferable to other accounts.
NEW TAX: Effective July 1, 2004.
Multi-Channel Video and Audio Service Tax Return Instructions
Providers of multi-channel video or audio service must file this return. A return must be filed for every period, even if no activity occurred. If business was discontinued, a new business was started, or there has been a change in ownership, attach a statement of explanation. The tax on multi-channel video and audio services applies to the purchaser of these services. The provider must complete and file the coupon return by the last day of the month following the calendar quarter in which the sale occurs. Filing dates, penalties, interest and other administrative provisions are the same as for general sales tax returns. Please file original. Retain photocopy for your records. Line 1 Enter the amount of multi-channel video and audio services sold during the quarter. Multiply this amount by the tax rate indicated and enter the total in the "Tax Due" column. Adjustments may be made for bad debts and canceled services upon which the tax has been reported and paid in full by the service provider to the Tax Commission. In the case of canceled services, a refund or credit for the fee must be given to purchaser before the provider may take an adjustment. The Line 3
adjustment amount allowed is the total sales tax charged off as bad debt or canceled services, less any amounts recovered on the bad debts. Add or subtract line 2 from line 1 and enter the total on this line. Remit this amount.
Sign and date the coupon return. Include your telephone number and e-mail address. Remit payment with the coupon return in the envelope provided. If you have questions or concerns regarding the return or schedule, please call (801) 297-2200 or (800) 662-4335, outside Salt Lake area.
If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at (801) 297-3811 or TDD 297-2020. Please allow three working days for a response.
Multi-Channel Video and Audio Service Tax TC-64
Fed. ID Number Filing Period Due Date
Start below this line. Enter your federal ID number, account number and filing period.
1. Video and Audio Services 2. Adjustments (see instructions)
00 00 $ 00
I declare under penalty of perjury that, to the best of my knowledge and belief, this information is correct and complete.
3. TOTAL TAX DUE AND PAYABLE
Date Telephone E-mail address
Remit payment by check.
UTAH STATE TAX COMMISSION CABLE/SATELLITE MULTI-CHANNEL TAX 210 N 1950 W SLC UT 84134-0130
Enter business name below this line
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