Title 59, Title 59: Revenue and Taxation

59-14-603. Directory of cigarettes approved for stamping and sale. (1) No later than August 30, 2005, the commission shall develop and publish on its website a directory listing: all tobacco product manufacturers that have provided current and accurate certifications conforming t…

59-14-604. Prohibition against stamping, sale, or import of cigarettes not in the directory -- Requirement to certify compliance. (1) It is unlawful for any person: to affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand family no…

59-14-605. Appointment of agent for service of process. (1) A nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families included…

59-14-606. Reporting by stamping agents. (1) A stamping agent shall submit the following information to the commission not later than 30 calendar days after the end of each calendar quarter, or more frequently if required by the commission by administrative rule in accordance wit…

59-14-607. Administrative rulemaking authority. (1) The commission may promulgate administrative rules as necessary to enforce the provisions of this part. (2) The rules authorized by this part include rules: to verify information concerning the escrow deposits required by Sectio…

59-14-608. License revocation and penalties. (1) The commission may revoke or suspend the license of a stamping agent in the manner provided in Sectionif the commission determines that the stamping agent has violated Sections,, or other rule adopted under the provisions of this p…

59-14-609. Effective dates for reporting -- Disgorgement of profits -- Recovery of costs. (1) The first report of the stamping agents required by this part are due by June 15, 2005. The first certifications of the tobacco product manufacturers required by this part are due June 3…

59-14-610. Creation of Tobacco Control Restricted Account. (1) There is created within the General Fund a restricted account known as the Tobacco Control Restricted Account. (2) The Tobacco Control Restricted Account consists of: all profits, gains, gross receipts, or other benef…

59-14-611. Severability clause. If a court of competent jurisdiction finds that the provisions of this part and of the Model Tobacco Settlement Act conflict and cannot be harmonized, then the provisions of the Model Tobacco Settlement Act shall control. If any section, subsection…

59-14-702. Definitions. As used in this part: (1) "Brand family" is as defined in Section. 59-14-601 (2) "Tobacco product manufacturer" is as defined in Section. 59-14-601

59-14-703. Certification of cigarette rolling machine operators -- Renewal of certification -- Requirements for certification or renewal of certification -- Denial. (1) A cigarette rolling machine operator may not perform the following without first obtaining certification from t…

59-14-704. Cigarette rolling machine operator quarterly report to commission. (1) A cigarette rolling machine operator shall each quarter report to the commission: the number of cigarettes, by weight, produced from each of the cigarette rolling machine operator's cigarette rollin…

59-14-705. Cigarette rolling machine operator shall maintain a secure meter on cigarette rolling machine. (1) A cigarette rolling machine operator shall maintain a secure meter on each cigarette rolling machine that the cigarette rolling machine operator controls, leases, owns, p…

59-14-706. Revocation of certification -- Denial of certification or revocation of certification appeal procedures -- Removal of cigarette rolling machine from premises. (1) In addition to the penalties provided under this title, the commission shall revoke the certification of a…

59-14-707. Commission rulemaking authority. In accordance with, the commission may make rules to verify information for purposes of granting or denying a certification or renewal of certification under this part.

59-14-802. Definitions. As used in this part: (1) "Licensee" means a person that holds a valid license to sell an electronic cigarette product or a nicotine product. (2) "Manufacturer's sales price" means the amount that the manufacturer of an electronic cigarette substance, a pr…

59-14-803. License to sell electronic cigarette product or nicotine product. (1) A person may not sell, offer to sell, or distribute an electronic cigarette product or a nicotine product in this state without first: except as provided in Subsection, obtaining a license from the c…

59-14-803. License to sell electronic cigarette product or nicotine product. (1) A person may not sell, offer to sell, or distribute an electronic cigarette product or a nicotine product in this state without first: except as provided in Subsection, obtaining a license from the c…

59-14-803.5. Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty. (1) The commission shall maintain a list that includes the identity of each person licensed under this part to distribute an electronic cigarette product or a nico…

59-14-804. Taxation of electronic cigarette product, alternative nicotine product, nontherapeutic nicotine product. (1) A tax is imposed upon: an electronic cigarette product; a nontherapeutic nicotine product; and an alternative nicotine product. (2) The amount of tax imposed un…

59-14-805. Remittance of tax -- Returns -- Invoice required -- Filing requirement-- Exception -- Penalty -- Overpayment. (1) The manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user that collects the tax imposed on an electronic cigarette product, an alterna…

59-14-806. Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products. (1) When an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product taxed under this chapter is sold and shipped to a regular dealer …

59-14-807. Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account. (1) There is created within the General Fund a restricted account known as the "Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account." (2) The Electronic Cigaret…

59-14-808. Restrictions on mail order or Internet sales. (1) For purposes of this section: "Distributor" means a person, wherever residing or located, who: is licensed in this state to purchase a non-taxed nicotine product or a non-taxed electronic cigarette product; and stores, …

59-14-809. Commission study on enforcement and collection of tax. (1) The commission shall: implement increased enforcement of the tax imposed by this part; and study issues related to increased enforcement and compliance with the requirements of this part. (2) The study shall in…

59-14-810. Electronic cigarette product registry. (1) Beginning on August 1, 2024, every manufacturer of an electronic cigarette product that is sold in this state, whether directly or through a distributor, wholesaler, retailer, or similar intermediary or intermediaries, shall c…

59-14-811. Reports of illegal product. If the commission suspects that an electronic cigarette product or a nicotine product is being sold in the state in violation of a law other than a law described in this part, the commission shall report the name of the seller, the type of p…

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 c…

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 subj…

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 …

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 p…

59-14-905. Remittance of tax -- Returns -- Invoice required -- Filing requirement -- Exception -- Penalty -- Overpayment. (1) A remote seller that collects the tax imposed on a cigar or pipe tobacco under this part shall remit to the commission, in an electronic format the commis…

59-14-906. Criminal penalty for making a remote retail sale without compliance with this part. (1) It is unlawful for a person to make a remote retail sale of a cigar or pipe tobacco without complying with the requirements of this part. (2) A violation of Subsectionis a class B m…