Definitions. (Superseded 7/1/2026)

# (1)

"Alternative nicotine product" means the same as that term is defined in Section 76-9-1101.

# (2)

"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.

# (3)

"Cigarette rolling machine" means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes.

# (4)

"Cigarette rolling machine operator" means a person who:

# (a)

(i) controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and

(ii) makes the cigarette rolling machine available for use by another person to produce a cigarette; or

# (b)

offers for sale, at retail, a cigarette produced from the cigarette rolling machine.

# (5)

"Consumer" means a person that is not required:

# (a)

under Section 59-14-201 to obtain a license under Section 59-14-202;

# (b)

under Section 59-14-301 to obtain a license under Section 59-14-202; or

# (c)

to obtain a license under Section 59-14-803.

# (6)

"Counterfeit cigarette" means:

(a) a cigarette that has a false manufacturing label; or

(b) a package of cigarettes bearing a counterfeit tax stamp.

# (7)

(a) "Electronic cigarette" means the same as that term is defined in Section 76-9-1101.

(b) "Electronic cigarette" does not include a cigarette or a tobacco product.

# (8)

"Electronic cigarette product" means the same as that term is defined in Section 76-9-1101.

# (9)

"Electronic cigarette substance" means the same as that term is defined in Section 76-9-1101.

# (10)

"Importer" means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution.

# (11)

"Indian tribal entity" means a federally recognized Indian tribe, tribal entity, or any other person doing business as a distributor or retailer of cigarettes on tribal lands located in the state.

# (12)

"Little cigar" means a roll for smoking that:

# (a)

is made wholly or in part of tobacco;

# (b)

uses an integrated cellulose acetate filter or other similar filter; and

# (c)

is wrapped in a substance:

(i) containing tobacco; and

(ii) that is not exclusively natural leaf tobacco.

# (13)

# (a)

Except as provided in Subsection (13)(b), "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.

# (b)

"Manufacturer" does not include a cigarette rolling machine operator.

# (14)

"Moist snuff" means tobacco that:

# (a)

is finely cut, ground, or powdered;

# (b)

has at least 45% moisture content, as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

# (c)

is not intended to be:

(i) smoked; or

(ii) placed in the nasal cavity; and

# (d)

except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including:

(i) tablets;

(ii) lozenges;

(iii) strips;

(iv) sticks; or

(v) packages containing multiple single-use units.

# (15)

"Nicotine" means the same as that term is defined in Section 76-9-1101.

# (16)

"Nicotine product" means the same as that term is defined in Section 76-9-1101.

# (17)

"Nontherapeutic nicotine device" means the same as that term is defined in Section 76-9-1101.

# (18)

"Nontherapeutic nicotine device substance" means the same as that term is defined in Section 76-9-1101.

# (19)

"Nontherapeutic nicotine product" means the same as that term is defined in Section 76-9-1101.

# (20)

"Prefilled electronic cigarette" means the same as that term is defined in Section 76-9-1101.

# (21)

"Prefilled nontherapeutic nicotine device" means the same as that term is defined in Section 76-9-1101.

# (22)

"Retailer" means a person that:

# (a)

sells or distributes a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state; or

# (b)

intends to sell or distribute a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state.

# (23)

"Stamp" means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205.

# (24)

# (a)

"Tobacco product" means a product made of, or containing, tobacco.

# (b)

"Tobacco product" includes:

(i) a cigarette produced from a cigarette rolling machine;

(ii) a little cigar; or

(iii) moist snuff.

# (c)

"Tobacco product" does not include a cigarette.

# (25)

"Tribal lands" means land held by the United States in trust for a federally recognized Indian tribe.