| (1) |
In addition to the tax described in Section 59-14-204, there is imposed, beginning on July 1, 2010, an inventory tax on all cigarettes subject to the tax described in Section 59-14-204, upon the sale, use, storage, or distribution of those cigarettes in the state, as follows:
Terms Used In Utah Code 59-14-215- Importer: means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution. See Utah Code 59-14-102
- manufacturer: means a person that:
| (i) | manufactures, fabricates, assembles, processes, or labels a finished cigarette; or |
| (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 :Utah Code 68-3-12.5
- Retailer: means a person that:
| (a) | sells or distributes a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state; or |
| (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- Stamp: means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205. 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
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| (a) |
the tax imposed in this section applies only to cigarettes sold, used, stored, or distributed in the state on or after July 1, 2010:
| (i) |
that have a stamp that reflects that the tax paid on those cigarettes was paid at the tax rate imposed under Section 59-14-204 that was applicable on June 30, 2010; and |
| (ii) |
for which the tax imposed in this section has not been paid; and |
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| (b) |
the tax imposed in this section is equal to the difference between:
| (i) |
the tax imposed on those cigarettes under Section 59-14-204, beginning on July 1, 2010; and |
| (ii) |
the tax imposed on those cigarettes under Section 59-14-204 on or before June 30, 2010. |
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| (2) |
Except as otherwise provided under this chapter, the tax imposed under this section shall be paid by any person who is the manufacturer, jobber, importer, distributor, wholesaler, or retailer. |
| (3) |
A person described in Subsection (2) shall remit the tax imposed in this section, on a return prescribed by the commission, on or before July 31, 2010. |
| (4) |
Failure of a person to comply with the requirements of this section subjects the person to the penalties and interest described in Sections 59-1-401 and 59-1-402. |
| (5) |
The commission may not waive the interest or penalties imposed on a person for failure to comply with the requirements of this section. |
| (6) |
| (a) |
Beginning on July 1, 2010, it is unlawful to affix a stamp to cigarettes that reflects payment of the tax imposed under Section 59-14-204 at the rate that was applicable on or before June 30, 2010. |
| (b) |
A person who violates Subsection (6)(a) may be required by the commission to pay as part of the tax, and in addition to any other penalty provided in this chapter, a penalty of $25 for each offense, to be assessed and collected by the commission in accordance with 14. |
| (c) |
A person who, on or after July 1, 2010, possesses tax stamps described in Subsection (6)(a) may return the stamps to the commission for a credit or refund. |
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Amended by Chapter 407, 2010 General Session, (Coordination Clause)
Enacted by Chapter 415, 2010 General Session
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