Utah Code 59-14-804. Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device
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(1)
Terms Used In Utah Code 59-14-804
- Alternative nicotine product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
- 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
- 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- Electronic cigarette: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
- Electronic cigarette substance: means the same as that term is defined in Section 76-10-101. 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- 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
- Nontherapeutic nicotine device: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
- Nontherapeutic nicotine device substance: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
- Prefilled electronic cigarette: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
- Prefilled nontherapeutic nicotine device: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102
- 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
(1)(a) Beginning on July 1, 2020, a tax is imposed upon the following:(1)(a)(i) an electronic cigarette substance; and(1)(a)(ii) a prefilled electronic cigarette.(1)(b) Beginning on July 1, 2021, a tax is imposed upon the following:(1)(b)(i) a nontherapeutic nicotine device substance; and(1)(b)(ii) a prefilled nontherapeutic nicotine device.(1)(c) Beginning on July 1, 2021, a tax is imposed upon an alternative nicotine product.(2)(2)(a) The amount of tax imposed under Subsections (1)(a) and (b) is .56 multiplied by the manufacturer‘s sales price.(2)(b)(2)(b)(i) The tax under Subsection (1)(c) on an alternative nicotine product is imposed:(2)(b)(i)(A) at a rate of $1.83 per ounce; and(2)(b)(i)(B) on the basis of the net weight of the alternative nicotine product as listed by the manufacturer.(2)(b)(ii) If the net weight of the alternative nicotine product is in a quantity that is a fractional part of one ounce, a proportionate amount of the tax described in Subsection (2)(b)(i)(A) is imposed:(2)(b)(ii)(A) on that fractional part of one ounce; and(2)(b)(ii)(B) in accordance with rules made by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.(3) If a product is sold in the same package as a product that is taxed under Subsection (1), the tax described in Subsection (2) shall apply to the wholesale manufacturer’s sale price of the entire packaged product.(4)(4)(a) A manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user shall pay the tax levied under Subsection (1) at the time that an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device is first received in the state.(4)(b) A manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user may not resell an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device to another distributor, another retailer, or a consumer before paying the tax levied under Subsection (1).(5)(5)(a) The manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user shall remit the taxes collected in accordance with this section to the commission.(5)(b) The commission shall deposit revenues generated by the tax imposed by this section into the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account created in Section 59-14-807. - Consumer: means a person that is not required: