On December 15, 2010, DISH Network, DIRECTV and an individual satellite TV subscriber filed a lawsuit in the Eighth Judicial District Court for Uintah County, Utah challenging the constitutionality of the cable-only tax credit. This tax credit unfairly burdens 360,000 Utah families who subscribe to satellite television with up to 60% higher state taxes than cable customers pay.

This tax punishes Utah residents for choosing satellite TV and gives cable an unfair market advantage over its main competitor.

Over the last two years, the cable industry has been on a lobbying blitz trying to convince state legislatures to impose discriminatory taxes on its main competitor, satellite TV. The vast majority of state legislatures have rejected these discriminatory tax proposals. Unfortunately, a handful of states including Massachusetts, Ohio, Florida, and Tennessee, have succumbed to cable's lobbying pressure and enacted these unfair tax schemes. The satellite television industry has aggressively pursued legal action against states imposing discriminatory taxes. DISH Network and DIRECTV encourage their customers and the hundreds of retailers in the state to contact the state agencies and legislators to voice their disapproval for discriminatory taxes that punish citizens for choosing satellite TV.