Definitions.

Utah Code § 59-14-901 (eff. 1/1/2027), under Part 59-14-9: Remote Retail Sales Of Cigar And Pipe Tobacco Licensing And Taxation Act.

Utah Code § 59-14-901 (eff. 1/1/2027)

59-14-901. Definitions.

As used in this part:

(1) "Actual cost" means the actual price paid by a retailer.

(2) "Actual cost list" means a list, prepared, maintained, and certified annually by each retailer, of the average of the actual cost of each item by stock-keeping unit of cigars and pipe tobacco over the 12 calendar months before January 1 of the year in which the remote retail sale of a cigar or pipe tobacco occurs.

(3) "Age verification system" means a service that:

(a) is provided by an independent third party; and

(b) compares information available from a commercially available database, or an aggregate of available databases, that government agencies and businesses use regularly to verify the age and identity of the personal information a consumer provides during the ordering process.

(4)(a) "Remote retail sale" means the sale to a consumer if:

(i) the retailer is not in the physical presence of the consumer when the request for the sale is made; and

(ii)(A) the retailer delivers the sold item to the consumer by common carrier, private delivery service, or other method of remote delivery; or

(B) the retailer is not in the physical presence of the consumer when the consumer obtains possession of the sold item.

(b) "Remote retail sale" does not include a sale by:

(i) a regular dealer of tobacco products in another state to a licensed dealer in this state; or

(ii) a wholesaler or distributor in this state to a regular dealer of tobacco products in another state.

(5) "Remote seller" means a retailer that conducts a remote retail sale of a cigar or pipe tobacco.