2006 Utah Code - 59-14-302 — Tax basis -- Rate.

     59-14-302.   Tax basis -- Rate.
     (1) There is levied a tax upon the sale, use, or storage of tobacco products in the state. The rate of the tax is 35% of the manufacturer's sales price. The sales price is the amount charged by the manufacturer less all discounts, and includes original Utah destination freight charges, whether the product is shipped f.o.b. origin or f.o.b. destination and regardless of who pays the freight charge.
     (2) The tax levied under Subsection (1) shall be paid by the manufacturer, jobber, distributor, wholesaler, retailer, user, or consumer.

Renumbered and Amended by Chapter 2, 1987 General Session