59-14-902. Authorization for remote retail sale of a cigar or pipe tobacco.
(1) A retailer may make a remote retail sale of a cigar or pipe tobacco in this state if the retailer: subject to Section, complies with the licensing and bonding requirements of this part; 59-14-903 subject to Subsection, collects and remits the sales and use taxes due under Chapter 12, Sales and Use Tax Act; (3) reports to the commission, on a quarterly basis after remote retail sales of cigars or pipe tobacco begin: the number of remote retail sales of cigars or pipe tobacco; and the gross sales amount; subject to Section, collects and remits the tax imposed by this part; 59-14-904 complies with the age and access requirements for cigars or pipe tobacco described in Sectionand Title 76, Chapter 9, Part 11, Cigarettes, Tobacco, and Psychotoxic Chemical Solvents; 10-8-47 uses an age verification system; and requires an individual 21 years old or older to sign for delivery and to take possession of the cigar or pipe tobacco.
(2) A remote seller may not: make a remote retail sale of any product containing nicotine or tobacco that is not a cigar or pipe tobacco; or make a face-to-face sale that would be permitted under: Sectionwithout a license described in Section; 59-14-201 59-14-201 Sectionwithout a license described in Section; or 59-14-301 59-14-301 Sectionwithout a license described in Section. 59-14-803 59-14-803
(3) A remote seller shall obtain a sales and use tax license and collect and remit the applicable sales and use tax in accordance with Chapter 12, Sales and Use Tax Act, if the remote seller meets the requirements of Subsection. 59-12-107(2)
(4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to establish a mechanism for a person to report a perceived violation of this section.