Utah Code 59-14-104. Rate reduction for modified risk tobacco products

59-14-104. Rate reduction for modified risk tobacco products.

(1)

Beginning July 1, 2021, the tax imposed under this chapter is reduced in accordance with Subsection (2):

Terms Used In Utah Code 59-14-104

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

Tobacco product: includes :

(i)	a cigarette produced from a cigarette rolling machine;

(ii)	a little cigar; or

(iii)	moist snuff. See Utah Code 59-14-102 United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
(a)	on the first day of a calendar quarter; and

(b)	after a 90-day period beginning on the day on which the commission receives a notice from the manufacturer of a product that has received a modified risk tobacco product order from the United States Food and Drug Administration.

(2)

The tax imposed under this chapter is reduced by:

(a)	50% for any product that is issued a modified risk tobacco product order under 21 U.S.C. § 387k(g)(1); and

(b)	25% for any product that is issued a modified risk tobacco product order under 21 U.S.C. § 387k(g)(2).

Enacted by Chapter 347, 2020 General Session

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