# Utah H.B. 447: Tobacco Amendments Utah H.B. 447, Tobacco Amendments, is a 2026 General Session House bill sponsored by Burton, Jefferson S.; status signed, last action 2026-03-23 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-14). - Canonical: https://policyrisk.com/state-bill/UT-HB447-2026GS - As of: 2026-10-14 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah H.B. 447 - State: Utah - Session: 2026 General Session - Title: Tobacco Amendments - Status: signed - Chamber: House - Introduced: 2026-01-30 - Last action: 2026-03-23, Governor Signed - Sponsor: Burton, Jefferson S. - Cosponsors: 1 - Subjects: Revenue and Taxation, Cigarette and Tobacco Taxes - Touches household money: yes - Roll calls: 9 (128 yes, 1 no in all) - Economic provisions PRIA read: 7 ## Summary No summary available. ## Bill overview: provisions PRIA read - Tobacco taxpayers earn interest on overpayments: benefit, low. 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 pay tax on remote tobacco: cost, medium. 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 cann… - Remote tobacco sellers need licenses and bonds: cost, medium. 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-coll… - Buyers must report untaxed tobacco purchases: cost, low. 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 ow… - Remote sellers face quarterly tobacco paperwork: cost, low. 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, sal… - Unlawful remote tobacco sales carry fines: cost, low. 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. - Remote tobacco sales allowed with safeguards: mixed, medium. 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, fol… ## Sponsors and cosponsors - Sponsor: Burton, Jefferson S. - Cosponsor: Kirk A. Cullimore (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-04 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2026-03-04 | Senate | Senate/ circled | fail | 0 | 0 | | | 2026-03-04 | Senate | Senate/ passed 2nd & 3rd readings/ suspension | pass | 27 | 0 | | | 2026-03-02 | Senate | Senate Comm - Favorable Recommendation | pass | 5 | 0 | | | 2026-02-23 | House | House/ passed 3rd reading | pass | 66 | 1 | | | 2026-02-23 | House | House/ floor amendment | fail | 0 | 0 | | | 2026-02-13 | House | House Comm - Favorable Recommendation | pass | 11 | 0 | | | 2026-02-13 | House | House Comm - Amendment Recommendation | pass | 10 | 0 | | | 2026-02-13 | House | House Comm - Substitute Recommendation | pass | 9 | 0 | | ## Actions (35) - 2026-03-23: Governor Signed - 2026-03-12: House/ to Governor (House) - 2026-03-12: House/ received enrolled bill from Printing (House) - 2026-03-11: House/ enrolled bill to Printing (House) - 2026-03-11: Enrolled Bill Returned to House or Senate - 2026-03-06: Draft of Enrolled Bill Prepared - 2026-03-06: Bill Received from House for Enrolling - 2026-03-04: House/ signed by Speaker/ sent for enrolling (House) - 2026-03-04: House/ received from Senate (House) - 2026-03-04: Senate/ to House (Senate) - 2026-03-04: Senate/ signed by President/ returned to House (Senate) - 2026-03-04: Senate/ passed 2nd & 3rd readings/ suspension (Senate) - 2026-03-04: Senate/ uncircled (Senate) - 2026-03-04: Senate/ circled (Senate) - 2026-03-04: Senate/ 2nd & 3rd readings/ suspension (Senate) - 2026-03-02: Senate/ placed on 2nd Reading Calendar (Senate) - 2026-03-02: Senate/ committee report favorable (Senate) - 2026-03-02: Senate Comm - Favorable Recommendation - 2026-02-25: Senate/ to standing committee (Senate) - 2026-02-24: Senate/ 1st reading (Introduced) (Senate) - 2026-02-23: Senate/ received from House (Senate) - 2026-02-23: House/ to Senate (House) - 2026-02-23: House/ passed 3rd reading (House) - 2026-02-23: House/ floor amendment (House) - 2026-02-23: House/ 3rd reading (House) - 2026-02-17: House/ 2nd reading (House) - 2026-02-17: House/ comm rpt/ substituted/ amended (House) - 2026-02-13: House Comm - Favorable Recommendation - 2026-02-13: House Comm - Amendment Recommendation - 2026-02-13: House Comm - Substitute Recommendation - 2026-02-12: House/ to standing committee (House) - 2026-02-05: House/ received fiscal note from Fiscal Analyst (House) - 2026-02-02: House/ 1st reading (Introduced) (House) - 2026-02-02: House/ received bill from Legislative Research (House) - 2026-01-30: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2026-03-11: [PDF](https://le.utah.gov/Session/2026/bills/enrolled/HB0447.pdf) - Amended 2/23/2026 15:02:593, 2026-02-23: [PDF](https://le.utah.gov/Session/2026/bills/amended/AV_HB0447S01_2026-02-23_15-16-39.pdf) - Amended 2/17/2026 09:02:844, 2026-02-17: [PDF](https://le.utah.gov/Session/2026/bills/amended/AV_HB0447S01_2026-02-17_09-32-16.pdf) - Substitute #1, 2026-02-13: [PDF](https://le.utah.gov/Session/2026/bills/introduced/HB0447S01.pdf) - Introduced, 2026-01-30: [PDF](https://le.utah.gov/Session/2026/bills/introduced/HB0447.pdf) ## Related bills - H.B. 94: Criminal Accounts Receivable Amendments (signed) - H.B. 101: Firearm Background Check Amendments (signed) - H.B. 178: School Zone Speeding Amendments (signed) - H.B. 134: Offender Transfer Amendments (signed) - H.B. 136: Unlicensed Driver Amendments (signed) - H.B. 220: Public Safety Data Amendments (signed) ## Sources - [Enrolled (PDF)](https://le.utah.gov/Session/2026/bills/enrolled/HB0447.pdf) - [Amended 2/23/2026 15:02:593 (PDF)](https://le.utah.gov/Session/2026/bills/amended/AV_HB0447S01_2026-02-23_15-16-39.pdf) - [Amended 2/17/2026 09:02:844 (PDF)](https://le.utah.gov/Session/2026/bills/amended/AV_HB0447S01_2026-02-17_09-32-16.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/HB0447S01.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2026/bills/introduced/HB0447.pdf) ## Related - [H.B. 94: Criminal Accounts Receivable Amendments](https://policyrisk.com/state-bill/UT-HB94-2026GS) - [H.B. 101: Firearm Background Check Amendments](https://policyrisk.com/state-bill/UT-HB101-2026GS) - [H.B. 178: School Zone Speeding Amendments](https://policyrisk.com/state-bill/UT-HB178-2026GS) - [H.B. 134: Offender Transfer Amendments](https://policyrisk.com/state-bill/UT-HB134-2026GS) - [H.B. 136: Unlicensed Driver Amendments](https://policyrisk.com/state-bill/UT-HB136-2026GS) - [H.B. 220: Public Safety Data Amendments](https://policyrisk.com/state-bill/UT-HB220-2026GS) - [Utah bills](https://policyrisk.com/states/utah/bills) - [Utah state hub](https://policyrisk.com/states/utah) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/UT-HB447-2026GS (as of 2026-10-14).