59-14-903. License to make a remote retail sale of a cigar or pipe tobacco.
(1) The commission shall issue a license to make a remote retail sale of a cigar or pipe tobacco to a retailer that submits an application, on a form the commission creates, that includes: the retailer's name; the address of the facility from which the retailer will make a remote retail sale of a cigar or pipe tobacco; the retailer's federal identification number; proof that the retailer 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; proof of receipt of a sales tax license, if applicable; and any other information the commission requires to implement this chapter.
(2) A license described in Subsectionis: (1) valid for one year; valid only for a single facility from which the retailer makes a remote retail sale of a cigar or pipe tobacco; and renewable if a licensee meets the criteria for licensing described in Subsection. (1)
(3) A retailer that holds a license to sell under Sectiondoes not need to obtain a license under this section to make a remote retail sale of a cigar or pipe tobacco. 59-14-301
(4) Except as provided in Subsection, the commission shall require a remote seller that is responsible under this part for collection of tax on a cigar or pipe tobacco to post a bond. (4)(a)(ii) A remote seller that posts a bond under Sectionis not required to post an additional bond under this section. 59-14-301 The remote seller may post the bond required by Subsectionin combination with any bond required by Sectionor. (4)(a) 59-14-201 59-14-803 Subject to Subsection, the commission shall determine the form and the amount of the bond. (4)(d) The minimum amount of the bond shall be: except as provided in Subsectionor, $500; (4)(d)(ii) (4)(d)(iii) if the remote seller posts the bond required by Subsectionin combination with a bond required by either Sectionor, $1,000; or (4)(a) 59-14-201 59-14-803 if the remote seller posts the bond required by Subsectionin combination with the bonds required by both Sectionsand, $1,500. (4)(a) 59-14-201 59-14-803
(5) In addition to other authorized reasons for the commission to deny or revoke a license or a license renewal under this title, the commission may deny or revoke a license to a retailer who makes or wishes to make remote retail sales of cigars or pipe tobacco if: the retailer violates this title; the retailer does not meet the requirements for licensure; the retailer submits misleading or false information on the retailer's application for licensure; or a retailer has had a license to sell any tobacco or nicotine products revoked by another state.
(6) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to establish the additional information described in Subsectionthat a retailer shall provide in the application. (1)(f)
(7) The commission shall charge $250 for issuing or renewing a license under this section.