(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 59-14-102Electronic cigarette: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102Electronic cigarette substance: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102manufacturer: 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 59-14-102Nicotine: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102Nicotine product: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102Nontherapeutic nicotine device: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102Nontherapeutic nicotine device substance: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102Person: means :Utah Code 68-3-12.5Prefilled electronic cigarette: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102Prefilled nontherapeutic nicotine device: means the same as that term is defined in Section 76-10-101. See Utah Code 59-14-102 |
(2) |
(a) |
“Manufacturer’s sales price” means the amount that the manufacturer of an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device charges after subtracting a discount. |
(b) |
“Manufacturer’s sales price” includes an original Utah destination freight charge, regardless of:
(i) |
whether the electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, or prefilled nontherapeutic nicotine device is shipped f.o.b. origin or f.o.b. destination; or |
(ii) |
who pays the original Utah destination freight charge. |
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Amended by Chapter 347, 2020 General Session
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