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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 Section 59-14-804 on the electronic cigarette product or the nicotine product.