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UtahH.B. 3372026 General SessionHouseWALLET

Nicotine Product Tax Amendments

Sponsored By: Clancy, Tyler

Signed by Governor

Health and Human ServicesRevenue and TaxationCigarette and Tobacco TaxesTobacco and Other Nicotine Products

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 0 benefits, 2 costs, 2 mixed.

Higher cigarette taxes for Utah buyers

Beginning July 1, 2026, Utah raises the tax on covered cigarettes to 11 cents each. That equals $2.20 for a 20-cigarette pack. The tax covers cigarettes sold, used, stored, or distributed in Utah, except those described in Utah Code Section 59-14-210(3). Buyers may pay more if sellers pass on the tax.

Higher vaping taxes for Utah buyers

Beginning July 1, 2026, Utah raises the tax on covered vaping products from 56% to 71% of the manufacturer's sales price. Covered products include electronic cigarette substances and prefilled electronic cigarettes. The rate also covers nontherapeutic nicotine device substances and prefilled nontherapeutic nicotine devices. Buyers may pay more if sellers pass on the increase.

New tax formulas for nicotine buyers

Beginning July 1, 2026, Utah replaces the weight-based tax on alternative nicotine products with new formulas. Nicotine pouch packages carry a $1 tax, plus 5 cents for each pouch beyond the first 20. Other alternative nicotine products carry a tax of 73% of the manufacturer's sales price. Compared with the old tax, costs can rise or fall depending on the product and its former tax amount.

Excess nicotine taxes fund Utah's budget

For each fiscal year beginning on or after July 1, 2026, Utah transfers covered nicotine tax revenue above $15.9 million. The Division of Finance must move that excess from the nicotine-tax account to the General Fund. The law does not specify how the transferred money is spent or create a direct household payment.

Sponsors & Cosponsors

Sponsor

  • Clancy, Tyler

    Affiliation unavailable

Cosponsors

  • Cheryl K. Acton

    Republican • House

  • Emily Buss

    Forward Party • Senate

  • Kay J. Christofferson

    Republican • House

  • Paul A. Cutler

    Republican • House

  • Ariel Defay

    Republican • House

  • Steve Eliason

    Republican • House

  • Jon Hawkins

    Republican • House

  • Tracy Miller

    Republican • House

  • Clinton Okerlund

    Republican • House

  • Karen M. Peterson

    Republican • House

  • Candice B. Pierucci

    Republican • House

  • Jerry W Stevenson

    Republican • Senate

  • Raymond P. Ward

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 182 • No: 43

House vote • 3/6/2026

House/ concurs with Senate amendment

Yes: 51 • No: 19

Senate vote • 3/5/2026

Senate/ substituted

Yes: 0 • No: 0

Senate vote • 3/5/2026

Senate/ passed 2nd & 3rd readings/ suspension

Yes: 27 • No: 0

Senate vote • 3/5/2026

Senate/ uncircled

Yes: 0 • No: 0

Senate vote • 3/5/2026

Senate/ substituted

Yes: 0 • No: 0

Senate vote • 3/5/2026

Senate/ passed 2nd & 3rd readings/ suspension

Yes: 26 • No: 0

Senate vote • 3/5/2026

Senate/ substituted

Yes: 0 • No: 0

Senate vote • 3/5/2026

Senate/ circled

Yes: 0 • No: 0

Senate vote • 3/5/2026

Senate/ uncircled

Yes: 0 • No: 0

Senate vote • 3/5/2026

Senate/ circled

Yes: 0 • No: 0

Senate vote • 3/5/2026

Senate/ motion to reconsider

Yes: 0 • No: 0

Senate vote • 3/2/2026

Senate Comm - Favorable Recommendation

Yes: 5 • No: 2

Senate vote • 3/2/2026

Senate Comm - Substitute Recommendation

Yes: 7 • No: 0

House vote • 2/23/2026

House/ uncircled

Yes: 0 • No: 0

House vote • 2/23/2026

House/ passed 3rd reading

Yes: 47 • No: 20

House vote • 2/23/2026

House/ circled

Yes: 0 • No: 0

House vote • 2/23/2026

House/ substituted

Yes: 0 • No: 0

House vote • 2/13/2026

House Comm - Substitute Recommendation

Yes: 10 • No: 0

House vote • 2/13/2026

House Comm - Favorable Recommendation

Yes: 9 • No: 2

Actions Timeline

  1. Governor Signed

    3/25/2026

  2. House/ to Governor

    3/16/2026House

  3. House/ received enrolled bill from Printing

    3/16/2026House

  4. House/ enrolled bill to Printing

    3/12/2026House

  5. Enrolled Bill Returned to House or Senate

    3/12/2026

  6. Draft of Enrolled Bill Prepared

    3/6/2026

  7. Bill Received from House for Enrolling

    3/6/2026

  8. House/ signed by Speaker/ sent for enrolling

    3/6/2026House

  9. House/ received from Senate

    3/6/2026House

  10. Senate/ to House

    3/6/2026Senate

  11. Senate/ signed by President/ returned to House

    3/6/2026Senate

  12. Senate/ received from House

    3/6/2026Senate

  13. House/ to Senate

    3/6/2026House

  14. House/ concurs with Senate amendment

    3/6/2026House

  15. House/ placed on Concurrence Calendar

    3/5/2026House

  16. House/ received from Senate

    3/5/2026House

  17. Senate/ to House with amendments

    3/5/2026Senate

  18. Senate/ passed 2nd & 3rd readings/ suspension

    3/5/2026Senate

  19. Senate/ substituted

    3/5/2026Senate

  20. Senate/ 2nd reading

    3/5/2026Senate

  21. Senate/ motion to reconsider

    3/5/2026Senate

  22. Senate/ to House with amendments

    3/5/2026Senate

  23. Senate/ passed 2nd & 3rd readings/ suspension

    3/5/2026Senate

  24. Senate/ substituted

    3/5/2026Senate

  25. Senate/ uncircled

    3/5/2026Senate

Bill Text

  • Enrolled

    3/12/2026

    PDF

  • Substitute #5

    3/5/2026

    PDF

  • Substitute #6

    3/5/2026

    PDF

  • Substitute #7

    3/5/2026

    PDF

  • Substitute #4

    3/4/2026

    PDF

  • Substitute #3

    3/2/2026

    PDF

  • Substitute #2

    2/23/2026

    PDF

  • Substitute #1

    2/12/2026

    PDF

  • Introduced

    1/22/2026

    PDF

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