All sales and use taxes collected under this article shall be reported to the state tax commission on forms which accurately identify the location where the sale or use transaction was consummated. If a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated for the purposes of this article shall be determined under rules of the state tax commission. “Public utilities,” as defined by Utah Code Annotated title 54, as amended, are not obligated to determine the place or places within the county where public utility services are rendered, and the state tax commission shall apportion the revenues arising from such services on an equitable basis pursuant to an appropriate formula and under rules to be prescribed and adopted by it. (2003 Code)