59-14-904. Taxation of a remote retail sale of a cigar or pipe tobacco.
(1) A tax is imposed on a remote retail sale of a cigar or pipe tobacco if the cigar or pipe tobacco was not taxed under Section. 59-14-302
(2) The amount of the tax imposed under this section on a cigar or pipe tobacco is.86 multiplied by: the actual cost of the cigar or pipe tobacco; or if the actual cost is unavailable, the actual cost of the cigar or pipe tobacco as identified in the actual cost list. A remote retail sale of a cigar or pipe tobacco that is subject to the tax imposed by this section is not subject to the tax imposed by Section. 59-14-302
(3) If a tax is due under Subsection, a remote seller that meets the requirements of Subsectionshall collect the tax from a consumer at the time of a remote retail sale of a cigar or pipe tobacco. (2) 59-12-107(2)
(4) The commission shall deposit the revenue generated by the tax imposed under this section into the General Fund.