Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-14-207.5 — Transactions only with licensed manufacturers, importers, distributors, and retailers
(1)
A manufacturer or importer may sell or distribute cigarettes to a licensee if that person is located or doing business in the state, including on any tribal lands located in the state.
(2)
An importer may obtain cigarettes only from a licensed manufacturer.
(3)
(a)
A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor.
(b)
A distributor may sell or distribute cigarettes to a person who is a licensed distributor or retailer, if that person is located or doing business in the state, including on any tribal lands in the state.
(4)
A retailer may obtain cigarettes only from a properly licensed person.
Source: official text