Section 803 – License to sell electronic cigarette product or nicotine product.

Effective 7/1/2020 59-14-803. License to sell electronic cigarette product or nicotine product. (1) A person may not sell, offer to sell, or distribute an electronic cigarette product or a nicotine product in this state without first: (a) except as provided in Subsection (2), obtaining a license from the commission under this section to sell an […]

Section 804 – Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device.

Effective 7/1/2020 59-14-804. Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device. (1) (a) Beginning on July 1, 2020, a tax is imposed upon the following: (i) an electronic cigarette substance; and (ii) a prefilled electronic cigarette. (b) Beginning on July 1, 2021, a […]

Section 805 – Remittance of tax — Returns — Invoice required — Filing requirement– Exception — Penalty — Overpayment.

Effective 7/1/2020 59-14-805. Remittance of tax — Returns — Invoice required — Filing requirement– Exception — Penalty — Overpayment. (1) (a) The manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user that collects the tax imposed on an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a […]

Section 806 – Refund of taxes paid — Exemption for exported electronic cigarettes and nicotine products.

Effective 7/1/2020 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 […]

Section 807 – Electronic Cigarette Substance and Nicotine Product Tax Restricted Account.

Effective 7/1/2020 59-14-807. Electronic Cigarette Substance and Nicotine Product Tax Restricted Account. (1) There is created within the General Fund a restricted account known as the “Electronic Cigarette Substance and Nicotine Product Tax Restricted Account.” (2) The Electronic Cigarette Substance and Nicotine Product Tax Restricted Account consists of: (a) revenues collected from the tax imposed […]

Section 808 – Restrictions on mail order or Internet sales.

Effective 7/1/2020 59-14-808. Restrictions on mail order or Internet sales. (1) For purposes of this section: (a) “Distributor” means a person, wherever residing or located, who: (i) is licensed in this state to purchase a non-taxed nicotine product or a non-taxed electronic cigarette product; and (ii) stores, sells, or otherwise disposes of a nicotine product […]