(1) All manufacturers and distributors of all tobacco products, as defined in Section 59-14-102, who are responsible for the collection of tax on tobacco products under this chapter, and all retailers of all tobacco products:

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Terms Used In Utah Code 59-14-301

  • Cigarette: means a roll made wholly or in part of tobacco:
         (2)(a) regardless of:
              (2)(a)(i) the size of the roll;
              (2)(a)(ii) the shape of the roll;
              (2)(a)(iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or
              (2)(a)(iv) whether the tobacco is heated or burned; and
         (2)(b) if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco. See Utah Code 59-14-102
  • manufacturer: means a person that:
              (13)(a)(i) manufactures, fabricates, assembles, processes, or labels a finished cigarette; or
              (13)(a)(ii) makes, modifies, mixes, manufactures, fabricates, assembles, processes, labels, repackages, relabels, or imports an electronic cigarette product or a nicotine product. See Utah Code 59-14-102
  • Person: means :
         (24)(a) an individual;
         (24)(b) an association;
         (24)(c) an institution;
         (24)(d) a corporation;
         (24)(e) a company;
         (24)(f) a trust;
         (24)(g) a limited liability company;
         (24)(h) a partnership;
         (24)(i) a political subdivision;
         (24)(j) a government office, department, division, bureau, or other body of government; and
         (24)(k) any other organization or entity. See Utah Code 68-3-12.5
  • Retailer: means a person that:
         (22)(a) sells or distributes a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state; or
         (22)(b) intends to sell or distribute a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state. See Utah Code 59-14-102
     (1)(a) shall register with the commission;
     (1)(b) shall be licensed by the commission under Part 2, Cigarettes; and
     (1)(c) are subject to the requirements, procedures, and penalties described in Part 2, Cigarettes.
(2) A fee may not be charged for registration and licensing of manufacturers, jobbers, distributors, or retailers of tobacco products in addition to the cigarette license if such a license is required.
(3) The commission shall require any manufacturer, wholesaler, retailer, or any other person subject to this section, and who is responsible for the collection of tax on tobacco products under this chapter, to post a bond as a prerequisite to registering. The bond shall be in a form and an amount determined by the commission. If the bond is required under Section 59-14-201, the bond may be a combination, the minimum amount of which shall be $1,000.

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