| (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:
| (a) | regardless of:| (i) | the size of the roll; |
| (ii) | the shape of the roll; |
| (iii) | whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or |
| (iv) | whether the tobacco is heated or burned; and |
|
| (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:
| (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:
| (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- 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:
| (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- 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
|
| (a) |
Beginning on July 1, 2020, a tax is imposed upon the following:
| (i) |
an electronic cigarette substance; and |
| (ii) |
a prefilled electronic cigarette. |
|
| (b) |
Beginning on July 1, 2021, a tax is imposed upon the following:
| (i) |
a nontherapeutic nicotine device substance; and |
| (ii) |
a prefilled nontherapeutic nicotine device. |
|
| (c) |
Beginning on July 1, 2021, a tax is imposed upon an alternative nicotine product. |
|
| (2) |
| (a) |
The amount of tax imposed under Subsections (1)(a) and (b) is .56 multiplied by the manufacturer‘s sales price. |
| (b) |
| (i) |
The tax under Subsection (1)(c) on an alternative nicotine product is imposed:
| (A) |
at a rate of $1.83 per ounce; and |
| (B) |
on the basis of the net weight of the alternative nicotine product as listed by the manufacturer. |
|
| (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:
| (A) |
on that fractional part of one ounce; and |
|
|
|
| (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) |
| (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. |
| (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) |
| (a) |
The manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user shall remit the taxes collected in accordance with this section to the commission. |
| (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. |
|
Amended by Chapter 300, 2023 General Session
|
|
|
