There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 14 Cigarette and Tobacco Tax and Licensing Act
Section 207.5 Transactions only with licensed manufacturers, importers, distributors, and retailers.
59-14-207.5. Transactions only with licensed manufacturers, importers, distributors, and retailers.(1) A manufacturer or importer may sell or distribute cigarettes to a licensee if that person is located or doing business in the state, including on any tribal lands located in the state.
(2) An importer may obtain cigarettes only from a licensed manufacturer.
(3) (a) A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor.
(b) A distributor may sell or distribute cigarettes to a person who is a licensed distributor or retailer, if that person is located or doing business in the state, including on any tribal lands in the state.
(4) A retailer may obtain cigarettes only from a properly licensed person.
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