59-14-806.  Refund of taxes paid — Exemption for exported electronic cigarettes and nicotine products.

(1)  When an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device 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:

Terms Used In Utah Code 59-14-806

  • 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.
  • 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
  • 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
  • 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
  • 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)  is a licensed dealer;

    (b)  signs an affidavit that the electronic cigarette substance, the prefilled electronic cigarette, the alternative nicotine product, the nontherapeutic nicotine device substance, or the prefilled nontherapeutic nicotine device was sold and shipped to a regular dealer in those articles in another state;

    (c)  furnishes, from the purchaser, a written acknowledgment that the purchaser has received the electronic cigarette substance, the prefilled electronic cigarette, the alternative nicotine product, the nontherapeutic nicotine device substance, or the prefilled nontherapeutic nicotine device; and

    (d)  reports the name and address of the purchaser.

    (2)  A wholesaler or distributor in this state that exports an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device to a regular dealer in those articles in another state shall be exempt from the payment of any tax under this chapter upon furnishing proof of the sale and exportation as the commission may require.

    Enacted by Chapter 347, 2020 General Session

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