59-14-301. Registration and licensing — Fee — Bond exceptions. (1) All manufacturers and distributors of all tobacco products, as defined in Section 59-14-102, who are responsible for the collection of tax on tobacco products under this chapter, and all retailers of all tobacco products: (a) shall register with the commission; (b) shall be licensed by […]
Effective 7/1/2020 59-14-302. Tax basis — Rates. (1) As used in this section: (a) “Manufacturer’s sales price” means the amount the manufacturer of a tobacco product charges after subtracting a discount. (b) “Manufacturer’s sales price” includes an original Utah destination freight charge, regardless of: (i) whether the tobacco product is shipped f.o.b. origin or f.o.b. […]
59-14-303. Remittance of tax — Returns — Invoice required — Filing requirements — Reports — Exceptions — Penalties — Overpayments. (1) The taxes imposed on all tobacco products shall be remitted to the commission together with quarterly returns as prescribed by the commission. These returns shall be due and payable to the commission quarterly on […]
59-14-304. Transitional inventory tax on tobacco products — Penalties and interest for failure to comply. (1) In addition to the tax described in Section 59-14-302, there is imposed, beginning on July 1, 2010, an inventory tax on all tobacco products subject to the tax described in Section 59-14-302, upon the sale, use, or storage of […]
59-14-305. Credit or refund for cigarette rolling machine operator. (1) A cigarette rolling machine operator may claim a credit or refund on a return filed under Section 59-14-303 as provided in this section if: (a) a person pays a tax under this chapter on tobacco that the person sells or provides to the cigarette rolling […]
