All Roll Calls
Yes: 128 • No: 1
UtahH.B. 4472026 General SessionHouseWALLET
Tobacco Amendments
Sponsored By: Burton, Jefferson S.
Signed by Governor
Revenue and TaxationCigarette and Tobacco Taxes
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Bill Overview
Analyzed Economic Effects
7 provisions identified: 1 benefits, 5 costs, 1 mixed.
Buyers pay tax on remote tobacco
Beginning January 1, 2027, covered remote cigar and pipe tobacco purchases carry a tax equal to 86% of actual cost. The seller’s certified cost list supplies the value when actual cost is unavailable. This tax applies only to items not already taxed under Utah’s general tobacco tax; both taxes cannot apply. Sellers meeting Utah’s sales tax collection thresholds must collect it from buyers at checkout. Revenue goes to Utah’s General Fund.
Remote tobacco sellers need licenses and bonds
Beginning January 1, 2027, qualifying facilities need a renewable, three-year remote-sales license with no fee. Retailers licensed under Utah Code 59-14-301 do not need this separate license. If both H.B. 447 and S.B. 210 become law, the term is one year and issuance or renewal costs $250. Tax-collecting sellers must post a bond unless they already post one under Section 59-14-301. Minimum bonds are $500 alone, $1,000 when combined with either specified cigarette or electronic-cigarette bond, and $1,500 with both. Applicants must provide facility and identity details, age-check and adult-delivery evidence, and a sales tax license when required. The Tax Commission can deny or revoke licenses for violations, failure to qualify, false or misleading applications, or out-of-state tobacco-license revocation.
Remote tobacco sales allowed with safeguards
Beginning January 1, 2027, compliant remote cigar and pipe tobacco sales are exempt from Utah’s face-to-face exchange rule. Sellers must use a validated third-party age-check system and require someone age 21 or older to sign for and receive delivery. They must hold required licenses and bonds, follow age-access laws, collect applicable taxes, and report quarterly sales counts and totals. Sales tax licensing and collection apply when sellers meet Utah’s collection thresholds. Remote sellers cannot remotely sell other nicotine or tobacco products and need the required licenses for in-person sales.
Tobacco taxpayers earn interest on overpayments
Beginning January 1, 2027, overpayments of the remote cigar and pipe tobacco tax earn interest. Existing Utah tax law sets the interest rate and how it is calculated.
Buyers must report untaxed tobacco purchases
Beginning January 1, 2027, buyers of untaxed cigars or pipe tobacco for use in Utah must report and pay tax. The quantity, description, and payment are due by the last day of the month after purchase. Buyers must keep records for three years after filing. Nonresidents importing tobacco for their own use while in Utah do not have to file or pay. Missing payments, late payments, or missing required returns trigger existing state penalties and interest, with interest running for four years after the due date.
Remote sellers face quarterly tobacco paperwork
Beginning January 1, 2027, sellers collecting the remote tobacco tax must remit it electronically and file returns each quarter. Returns and payments for the prior quarter are due on April 30, July 31, October 31, and January 31. Sellers must give buyers itemized invoices showing seller, buyer, sale, price, quantity, and tax details. They must keep invoices and purchasing records supporting each product’s actual cost or certified cost-list value for three years.
Unlawful remote tobacco sales carry fines
Beginning January 1, 2027, making a remote cigar or pipe tobacco sale without complying with the law is unlawful. The offense is a class B misdemeanor with a stated $5,000 fine. This penalty applies to the person making the unlawful sale, not buyers making lawful purchases.
Sponsors & Cosponsors
Sponsor
Burton, Jefferson S.
Affiliation unavailable
Cosponsors
Kirk A. Cullimore
Republican • Senate
Roll Call Votes
Senate vote • 3/4/2026
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 3/4/2026
Senate/ circled
Yes: 0 • No: 0
Senate vote • 3/4/2026
Senate/ passed 2nd & 3rd readings/ suspension
Yes: 27 • No: 0
Senate vote • 3/2/2026
Senate Comm - Favorable Recommendation
Yes: 5 • No: 0
House vote • 2/23/2026
House/ passed 3rd reading
Yes: 66 • No: 1
House vote • 2/23/2026
House/ floor amendment
Yes: 0 • No: 0
House vote • 2/13/2026
House Comm - Favorable Recommendation
Yes: 11 • No: 0
House vote • 2/13/2026
House Comm - Amendment Recommendation
Yes: 10 • No: 0
House vote • 2/13/2026
House Comm - Substitute Recommendation
Yes: 9 • No: 0
Actions Timeline
Governor Signed
3/23/2026House/ to Governor
3/12/2026HouseHouse/ received enrolled bill from Printing
3/12/2026HouseHouse/ enrolled bill to Printing
3/11/2026HouseEnrolled Bill Returned to House or Senate
3/11/2026Draft of Enrolled Bill Prepared
3/6/2026Bill Received from House for Enrolling
3/6/2026House/ signed by Speaker/ sent for enrolling
3/4/2026HouseHouse/ received from Senate
3/4/2026HouseSenate/ to House
3/4/2026SenateSenate/ signed by President/ returned to House
3/4/2026SenateSenate/ passed 2nd & 3rd readings/ suspension
3/4/2026SenateSenate/ uncircled
3/4/2026SenateSenate/ circled
3/4/2026SenateSenate/ 2nd & 3rd readings/ suspension
3/4/2026SenateSenate/ placed on 2nd Reading Calendar
3/2/2026SenateSenate/ committee report favorable
3/2/2026SenateSenate Comm - Favorable Recommendation
3/2/2026Senate/ to standing committee
2/25/2026SenateSenate/ 1st reading (Introduced)
2/24/2026SenateSenate/ received from House
2/23/2026SenateHouse/ to Senate
2/23/2026HouseHouse/ passed 3rd reading
2/23/2026HouseHouse/ floor amendment
2/23/2026HouseHouse/ 3rd reading
2/23/2026House
Bill Text
Enrolled
3/11/2026
Amended 2/23/2026 15:02:593
2/23/2026
Amended 2/17/2026 09:02:844
2/17/2026
Substitute #1
2/13/2026
Introduced
1/30/2026