All Roll Calls
Yes: 194 • No: 1
UtahH.B. 2652026 General SessionHouseWALLET
Non-nicotine Inhalation Product Amendments
Sponsored By: Jason E. Thompson (Republican)
Signed by Governor
Health and Human ServicesState Tax CommissionRevenue and TaxationTobacco and Other Nicotine ProductsAgriculture & FoodElectronic Cigarettes
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Bill Overview
Analyzed Economic Effects
9 provisions identified: 1 benefits, 7 costs, 1 mixed.
Vape and nicotine purchases carry taxes
Utah taxes electronic cigarette and nontherapeutic nicotine products at 56% of the manufacturer's sales price. Alternative nicotine products are taxed at $1.83 per ounce of manufacturer-listed net weight, with partial ounces taxed proportionally. Tax is due when a covered product is first received in Utah. For products packaged with a taxable product, tax uses the wholesale manufacturer's sales price of the entire package. Sellers may pass these taxes on through retail prices.
Retailers face fines and permit loss
Retailers violating non-nicotine inhalation product rules face civil penalties of $1,500 for a first violation and $5,000 for a second. A third violation brings a $6,000 penalty and permit revocation. The retailer cannot apply for a new permit for 24 months; permit restrictions also reach certain associated retailers. Local health departments generally cannot issue permits to those retailers during that period. A new owner can have violations cleared by documenting an arm's-length business transfer to the local health department.
Utah exporters get nicotine tax relief
Licensed Utah sellers can recover taxes paid on covered vape and nicotine products sold and shipped to regular out-of-state dealers. Refunds require an affidavit, the purchaser's acknowledgment, and the purchaser's name and address. Utah wholesalers and distributors are exempt on those exports when they provide the Tax Commission's required proof of sale and export.
Consumers lose required cannabinoid inhalation warnings
The law removes the required health warning for cannabinoid products designed to be inhaled. Businesses no longer have to label those products with a warning about possible health effects from inhalation.
Cannabinoid vape sellers face criminal penalties
Beginning July 1, 2026, employees and retailer owners cannot knowingly or intentionally sell or give cannabinoid inhalation products during business. This ban also covers cannabinoid inhalation substances. A first offense is a class C misdemeanor, with a fine up to $1,000 or compensatory service. Later offenses are class B misdemeanors, with a fine up to $2,000 or compensatory service. The ban excludes medical cannabis and medical cannabis devices sold in accordance with the specified Utah laws.
Broader definitions cover more regulated products
Utah's nicotine definition includes synthetic nicotine, nicotine from tobacco or other plants, and nicotine-like substances called analogs. Other Utah rules using that definition can therefore cover products containing analogs. The law sets July 1, 2026 for adding covered non-nicotine inhalation products and substances to the specialized-product definition. That expansion applies only if H.B. 385 also became law.
Registry limits Utah sellers' vape choices
Registry certification for covered non-nicotine products began August 1, 2024; retail sales require listing beginning January 1, 2025. Covered items include sealed, prefilled vapes not meant to be opened and vaping substances, all without nicotine or cannabinoids. Manufacturers must document FDA approval for devices; substances need federal premarket authorization or a qualifying pending application. The January 1, 2025 listing rule also applies to other electronic cigarette products. Electronic cigarette products containing cannabinoids cannot be listed.
Product tax collectors face tighter oversight
Businesses collecting electronic cigarette or nontherapeutic nicotine taxes must post a bond of at least $500. The minimum is $1,000 when combined with a cigarette or tobacco bond, or $1,500 when combined with both. The Utah State Tax Commission must increase electronic cigarette tax enforcement and study compliance, collections, and funding. Its study includes how taxing products at retail may affect compliance. Findings and recommendations are due annually by the Revenue and Taxation Interim Committee's September meeting.
Untaxed purchases require reports; tourists exempt
If you buy untaxed covered vape or nicotine products for your own use, you must report and pay the tax. Your deadline is the last day of the following month. Tourists bringing untaxed products for their own use while in Utah are exempt from reporting and payment. Tax collectors must file and pay each prior quarter's tax by the last day of April, July, October, and January. Sellers and purchasers must keep required invoices for three years.
Sponsors & Cosponsors
Sponsor
Jason E. Thompson
Republican • House
Cosponsors
Brady Brammer
Republican • Senate
Roll Call Votes
House vote • 3/6/2026
House/ concurs with Senate amendment
Yes: 64 • No: 1
Senate vote • 3/6/2026
Senate/ passed 2nd & 3rd readings/ suspension
Yes: 27 • No: 0
Senate vote • 2/25/2026
Senate Comm - Substitute Recommendation
Yes: 3 • No: 0
Senate vote • 2/25/2026
Senate Comm - Favorable Recommendation
Yes: 4 • No: 0
House vote • 2/10/2026
House/ passed 3rd reading
Yes: 72 • No: 0
House vote • 1/30/2026
House Comm - Favorable Recommendation
Yes: 8 • No: 0
House vote • 1/30/2026
House Comm - Amendment Recommendation
Yes: 8 • No: 0
House vote • 1/30/2026
House Comm - Substitute Recommendation
Yes: 8 • No: 0
Actions Timeline
Governor Signed
3/23/2026House/ to Governor
3/16/2026HouseHouse/ received enrolled bill from Printing
3/16/2026HouseHouse/ enrolled bill to Printing
3/12/2026HouseEnrolled Bill Returned to House or Senate
3/12/2026Draft of Enrolled Bill Prepared
3/10/2026Bill Received from House for Enrolling
3/10/2026House/ signed by Speaker/ sent for enrolling
3/7/2026HouseHouse/ received from Senate
3/7/2026HouseSenate/ to House
3/6/2026SenateSenate/ signed by President/ returned to House
3/6/2026SenateSenate/ received from House
3/6/2026SenateHouse/ to Senate
3/6/2026HouseHouse/ concurs with Senate amendment
3/6/2026HouseHouse/ placed on Concurrence Calendar
3/6/2026HouseHouse/ received from Senate
3/6/2026HouseSenate/ to House with amendments
3/6/2026SenateSenate/ passed 2nd & 3rd readings/ suspension
3/6/2026SenateSenate/ 2nd & 3rd readings/ suspension
3/6/2026SenateSenate/ Rules to 2nd Reading Calendar
3/5/2026SenateSenate/ 2nd Reading Calendar to Rules
3/4/2026SenateSenate/ placed on 2nd Reading Calendar
2/26/2026SenateSenate/ comm rpt/ substituted
2/26/2026SenateSenate Comm - Favorable Recommendation
2/25/2026Senate Comm - Substitute Recommendation
2/25/2026
Bill Text
Enrolled
3/12/2026
Substitute #2
2/25/2026
Amended 2/2/2026 11:02:738
2/2/2026
Substitute #1
1/30/2026
Introduced
1/15/2026