| (1) |
Terms Used In Utah Code 59-14-401- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- 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 |
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| (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- Escrow: Money given to a third party to be held for payment until certain conditions are met.
- 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- 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
- Tobacco product: includes :
| (i) | a cigarette produced from a cigarette rolling machine; |
| (iii) | moist snuff. See Utah Code 59-14-102 |
| (a) |
When any cigarette or tobacco product taxed under this chapter is sold and shipped to a regular dealer in those articles in another state, the seller in this state shall be entitled to a refund of the actual amount of the taxes paid, upon condition that the seller in this state:
| (i) |
is a licensed dealer; |
| (ii) |
signs an affidavit that the cigarette or tobacco product was so sold and shipped; |
| (iii) |
furnishes from the purchaser a written acknowledgment that the purchaser has received:
| (A) |
the cigarette or tobacco product; and |
| (B) |
the amount of any stamps for which a refund is requested; |
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| (iv) |
reports the name and address of the purchaser; and |
| (v) |
reports the name of the manufacturer of the cigarette, as defined under Section 59-22-202, reported under Section 59-14-407 if the cigarette is manufactured by a manufacturer required to place funds into escrow under Section 59-22-203. |
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| (b) |
The taxes shall be refunded in the manner provided in Subsection 59-14-206(2) for unused stamps. |
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| (2) |
Wholesalers or distributors in this state who export taxable cigarettes and tobacco products to a regular dealer in another state shall be exempt from the payment of any tax upon the sale of the articles upon furnishing such proof of the sale and exportation as the commission may require. |
Amended by Chapter 229, 2000 General Session
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