Utah Code 59-14-302. Tax basis — Rates
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(1) As used in this section:
Terms Used In Utah Code 59-14-302
- 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
- Cigarette rolling machine: means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes. See Utah Code 59-14-102
- Cigarette rolling machine operator: means a person who:
(4)(a)(4)(a)(i) controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and(4)(a)(ii) makes the cigarette rolling machine available for use by another person to produce a cigarette; or(4)(b) offers for sale, at retail, a cigarette produced from the cigarette rolling machine. See Utah Code 59-14-102- Consumer: means a person that is not required:
(5)(c) to obtain a license under Section 59-14-803. See Utah Code 59-14-102- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Little cigar: means a roll for smoking that:
(12)(a) is made wholly or in part of tobacco;(12)(b) uses an integrated cellulose acetate filter or other similar filter; and(12)(c) is wrapped in a substance:(12)(c)(i) containing tobacco; and(12)(c)(ii) that is not exclusively natural leaf 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- Moist snuff: means tobacco that:
(14)(a) is finely cut, ground, or powdered;(14)(b) has at least 45% moisture content, as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;(14)(c) is not intended to be:(14)(c)(i) smoked; or(14)(c)(ii) placed in the nasal cavity; and(14)(d) except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including:(14)(d)(i) tablets;(14)(d)(ii) lozenges;(14)(d)(iii) strips;(14)(d)(iv) sticks; or(14)(d)(v) packages containing multiple single-use units. 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- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Tobacco product: includes :
(24)(b)(i) a cigarette produced from a cigarette rolling machine;(24)(b)(ii) a little cigar; or(24)(b)(iii) moist snuff. See Utah Code 59-14-102(1)(a) “Manufacturer’s sales price” means the amount the manufacturer of a tobacco product charges after subtracting a discount.(1)(b) “Manufacturer’s sales price” includes an original Utah destination freight charge, regardless of:(1)(b)(i) whether the tobacco product is shipped f.o.b. origin or f.o.b. destination; or(1)(b)(ii) who pays the original Utah destination freight charge.(2) There is levied a tax upon the sale, use, or storage of tobacco products in the state.(3)(3)(a) Subject to Subsection (3)(b), the tax levied under Subsection (2) shall be paid by the manufacturer, jobber, distributor, wholesaler, retailer, user, or consumer.(3)(b) The tax levied under Subsection (2) on a cigarette produced from a cigarette rolling machine shall be paid by the cigarette rolling machine operator.(4) For tobacco products except for moist snuff, a little cigar, or a cigarette produced from a cigarette rolling machine, the amount of the tax under this section is .86 multiplied by the manufacturer’s sales price.(5)(5)(a) Subject to Subsection (5)(b), the tax under this section on moist snuff is imposed:(5)(a)(i) at a rate of $1.83 per ounce; and(5)(a)(ii) on the basis of the net weight of the moist snuff as listed by the manufacturer.(5)(b) If the net weight of moist snuff is in a quantity that is a fractional part of one ounce, a proportionate amount of the tax described in Subsection (5)(a) is imposed:(5)(b)(i) on that fractional part of one ounce; and(5)(b)(ii) in accordance with rules made by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.(6)(6)(a) A little cigar is taxed at the same tax rates as a cigarette is taxed under Subsection 59-14-204(2).(6)(b)(6)(b)(i) Subject to Subsection (6)(b)(ii), a cigarette produced from a cigarette rolling machine is taxed at the same tax rates as a cigarette is taxed under Subsection 59-14-204(2).(6)(b)(ii) A tax under this Subsection (6)(b) is imposed on the date the cigarette is produced from the cigarette rolling machine.(7)(7)(a) Moisture content of a tobacco product is determined at the time of packaging.(7)(b) A manufacturer who distributes a tobacco product in, or into, Utah, shall:(7)(b)(i) for a period of three years after the last day on which the manufacturer distributes the tobacco product in, or into, Utah, keep valid scientific evidence of the moisture content of the tobacco product available for review by the commission, upon demand; and(7)(b)(ii) provide a document, to the person described in Subsection (3) to whom the manufacturer distributes the tobacco product, that certifies the moisture content of the tobacco product, as verified by the scientific evidence described in Subsection (7)(b)(i).(7)(c) A manufacturer who fails to comply with the requirements of Subsection (7)(b) is liable for the nonpayment or underpayment of taxes on the tobacco product by a person who relies, in good faith, on the document described in Subsection (7)(b)(ii).(7)(d) A person described in Subsection (3) who is required to pay tax on a tobacco product:(7)(d)(i) shall, for a period of three years after the last day on which the person pays the tax on the tobacco product, keep the document described in Subsection (7)(b)(ii) available for review by the commission, upon demand; and(7)(d)(ii) is not liable for nonpayment or underpayment of taxes on the tobacco product due to the person’s good faith reliance on the document described in Subsection (7)(b)(ii).