Title 59, Revenue and Taxation

59-14-409. Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority. (1) As used in this section, "licensed person" means a person: (a) licensed by the commission in accordan…

59-14-410. Action for collection of tax -- Action for refund or credit of tax. (1)(a) Except as provided in Subsections (2) through (5), the commission shall assess a tax under this chapter within three years after a taxpayer files a return. (b) Except as provided in Subsections …

59-14-501. Warning labels required. (1) All smokeless tobacco products sold within the state shall be affixed with an adhesive warning label which states: "Use of this product may cause oral cancer and other mouth disorders and is addictive." As used in this part, "smokeless toba…

59-14-501.5. Advertising warning label requirements. (1) For purposes of this section, "smokeless tobacco" means any finely cut, ground, powdered, or leaf tobacco that is intended to be placed in an oral cavity or nasal passage. (2)(a) An advertisement for smokeless tobacco place…

59-14-502. Requirements for placement of warning labels. Warning labels shall be securely affixed to each individual package of smokeless tobacco products within 72 hours after receipt of the products by any wholesaler, distributor, or retailer within this state. All smokeless to…

59-14-503. Authority of commission. The commission may adopt rules which permit smokeless tobacco products without affixed warning labels to remain in the hands of a wholesaler or distributor until the original case or crate is broken, unpacked, or sold. The commission may permit…

59-14-504. Responsibility for placement of warning labels -- One label required. It is the intent and purpose of this part to require all manufacturers, jobbers, wholesalers, and distributors to securely affix the warning labels required by Section 59-14-501. When warning labels …

59-14-505. Separate offenses -- Evidence of intended sale of products. Each article, package, or container not having a warning label affixed, as required by Section 59-14-501, is considered a separate offense. The presence of any article, package, or container of smokeless tobac…

59-14-506. Contraband goods. Any smokeless tobacco products without affixed warning labels as required by this part, which have been in the possession of any wholesaler, distributor, or retailer in this state for 72 hours or longer, or which have been sold by the wholesaler, dist…

59-14-507. Penalty for violation. A violation of any of the following sections is a class B misdemeanor: (1) Section 59-14-501, Warning labels required; (2) Section 59-14-502, Requirements for placement of warning labels; (3) Section 59-14-504, Responsibility for placement of war…

59-14-508. Federal laws to supersede these requirements. In the event federal legislation requiring warning labels on smokeless tobacco products is enacted, the requirements of that legislation shall supersede the requirements of Sections 59-14-501 through 59-14-507.

59-14-509. Restrictions on mail order or Internet sales. (1) For purposes of this section: (a) "Distributor" means a person, wherever residing or located, who: (i) is licensed in this state to purchase non-taxed tobacco products; and (ii) stores, sells, or otherwise disposes of t…

59-14-601. Definitions. As used in this part: (1) "Brand family" means: (a) all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including: "menthol," "lights," "kings," and "100s"; and (b) any…

59-14-602. Certifications -- Directories -- Tax stamps. (1) Every tobacco product manufacturer whose cigarettes are sold in this state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, shall execute and deliver on a form prescribed b…

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: (a) all tobacco product manufacturers that have provided current and accurate certifications conformi…

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: (a) to affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand famil…

59-14-605. Appointment of agent for service of process. (1)(a) 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 inclu…

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: (a) to verify information concerning the escrow deposits required by Se…

59-14-608. License revocation and penalties. (1)(a) The commission may revoke or suspend the license of a stamping agent in the manner provided in Section 59-14-202 if the commission determines that the stamping agent has violated Sections 59-14-604, 59-14-606, or other rule adop…

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: (a) all profits, gains, gross receipts, or other b…

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: (a) the number of cigarettes, by weight, produced from each of the cigarette rolling machine operator's cigarette ro…

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 Title 63G, Chapter 3, Utah Administrative Rulemaking Act, 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)(a) "Manufacturer's sales price" means the amount that the manufacturer of an electronic cigarette substance, a…

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: (a) except as provided in Subsection (2), obtaining a license fr…

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: (a) except as provided in Subsection (2), obtaining a license fr…

59-14-803.5. Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty. (1)(a) 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 n…

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

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

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: (a) "Distributor" means a person, wherever residing or located, who: (i) is licensed in this state to purchase a non-taxed nicotine product or a non-taxed electronic cigarette product; and …

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

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: (a) subject to Section 59-14-903, complies with the licensing and bonding requirements of this part; …

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: (a) the retaile…

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)(a) The amount of the tax imposed under this section on a cigar o…

59-14-905. Remittance of tax -- Returns -- Invoice required -- Filing requirement -- Exception -- Penalty -- Overpayment. (1)(a) 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 com…