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