2011 Utah Code
Title 59 Revenue and Taxation
Chapter 14 Cigarette and Tobacco Tax and Licensing Act
Section 201 License -- Fee -- Bond -- Exceptions.

59-14-201. License -- Fee -- Bond -- Exceptions.
(1) It is unlawful for any person in this state to manufacture, import, distribute, barter, sell, exchange, or offer cigarettes for sale without first having obtained a license issued by the commission under Section 59-14-202.
(2) (a) A license may not be issued for the sale of cigarettes until the applicant has paid a license fee of $30 or a license renewal fee of $20, as appropriate.
(b) The fee for reinstatement of a license that has been revoked, suspended, or allowed to expire is $30.
(3) (a) A license may not be issued until the applicant files a bond with the commission. The commission shall determine the form and the amount of the bond, the minimum amount of which shall be $500. The bond shall be executed by the applicant as principal, with a corporate surety, payable to the state and conditioned upon the faithful performance of all the requirements of this chapter, including the payment of all taxes, penalties, and other obligations.
(b) Applicants are not required to post a bond who:
(i) purchase during the license year only products which have the proper state stamp affixed as required by this chapter; and
(ii) file an affidavit with their application attesting to this fact.