Section R865-19S-108 - User Fee Defined Pursuant to Utah Code Ann. Section 59-12-103A. 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: 2. television program; or3. cable or satellite broadcast.B. The provisions of this rule are effective for transactions occurring on or after October 1, 1999.Utah Admin. Code R865-19S-108