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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 14 - Cigarette and Tobacco Tax and Licensing Act
Part 8 - Electronic Cigarette and Nicotine Product Licensing and Taxation Act
- Section 802 - Definitions.
- Section 803 - License to sell electronic cigarette product or nicotine product.
- Section 803.5 - Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty.
- Section 804 - Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device.
- Section 805 - Remittance of tax -- Returns -- Invoice required -- Filing requirement-- Exception -- Penalty -- Overpayment.
- Section 806 - Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products.
- Section 807 - Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account.
- Section 808 - Restrictions on mail order or Internet sales.
- Section 809 - Commission study on enforcement and collection of tax.
- Section 810 - Electronic cigarette product registry.
- Section 811 - Reports of illegal product.
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