Utah Code 59-14-803.5. Publication of licensed distributors — Retailer transaction only with licensed distributor — Penalty
Current as of: 2024 | Check for updates
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Terms Used In Utah Code 59-14-803.5
- 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
- Electronic cigarette: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
- Electronic cigarette product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
- Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
- Nicotine: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
- Nicotine product: means the same as that term is defined in Section 76-10-101. 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) The commission shall maintain a list that includes the identity of each person licensed under this part to distribute an electronic cigarette product or a nicotine product.(1)(b) The list shall be:(1)(b)(i) published on the commission website; and(1)(b)(ii) updated by the commission at least once per quarter.(2) A retailer may obtain an electronic cigarette product or a nicotine product only from a licensed distributor identified on the list described in Subsection (1).(3)(3)(a) The commission may impose a penalty against a retailer that purchases an electronic cigarette product or a nicotine product from a person other than a licensed distributor.(3)(b) The penalty is in an amount equal to the tax that is due under Section59-14-804 on the electronic cigarette product or the nicotine product.