Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-14-210
Prohibited sales of cigarettes
# (1)
Except as provided in Subsection (3), a person licensed under Section 59-14-202 may not barter, sell, exchange, or offer for sale cigarettes:
# (a)
in a package which:
(i) bears a statement, label, stamp, sticker, or other notice that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including the following and similar notices:
(A)
"For Export Only";
(B)
"U.S. Tax-Exempt"; and
(C)
"For Use Outside the U.S."; or
(ii) does not comply with federal law, including 15 U.S.C. 1333 of the Federal Cigarette Labeling and Advertising Act, regarding warning labels and other package information;
# (b)
imported to the United States in violation of 26 U.S.C. 5754;
# (c)
the licensee knows or has reason to know were not manufactured for sale, distribution, or use in the United States;
# (d)
for which a list of added ingredients has not been submitted to the federal Department of Health and Human Services pursuant to 15 U.S.C. 1335a of the Federal Cigarette Labeling and Advertising Act; or
# (e)
known by the licensee to be otherwise in violation of other related federal law.
# (2)
A person licensed under Section 59-14-202 may not barter, sell, exchange, or offer for sale cigarettes of a tobacco product manufacturer that is prohibited from selling cigarettes to consumers within the state under Subsection 59-22-203(3)(c).
# (3)
Subsection (1) does not apply to cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. 1555(b) and any implementing regulations unless the cigarettes are brought back into the customs territory for resale within the customs territory.
Source: view the official text
In this chapter (40 sections)
- 59-14-102 · Definitions. (Superseded 7/1/2026)
- 59-14-103 · Waiver or reduction of penalty
- 59-14-104 · Rate reduction for modified risk tobacco products
- 59-14-201 · License -- Application of part -- Fee -- Bond --…
- 59-14-202 · Issuance of licenses -- Common carrier licenses -- Contents…
- 59-14-203 · Failure to obtain a license -- Penalty. (Superseded…
- 59-14-204 · Tax basis -- Rate -- Future increase -- Cigarette Tax…
- 59-14-204.5 · Application of excise tax on tribal lands
- 59-14-205 · Stamping procedure -- Rules -- Exceptions -- Penalty --…
- 59-14-206 · Sales of stamps -- Deposit of revenues -- Redemption of…
- 59-14-207.5 · Transactions only with licensed manufacturers, importers,…
- 59-14-207.6 · Unstamped cigarettes
- 59-14-208 · Rules for stamping and packaging procedures -- Penalty
- 59-14-208.5 · Payment of cigarette tax by consumers
- 59-14-209 · Penalty for willful violation -- Counterfeit cigarettes
- 59-14-210 · Prohibited sales of cigarettes
- 59-14-211 · Penalties for dealing with prohibited cigarettes -- Private…
- 59-14-212 · Reporting of imported cigarettes -- Penalty
- 59-14-213 · Contraband goods
- 59-14-214 · Nonparticipating manufacturer equity assessment
- 59-14-215 · Transitional inventory tax on cigarettes -- Penalties and…
- 59-14-301 · Registration and licensing -- Fee -- Bond exceptions.…
- 59-14-302 · Tax basis -- Rates. (Superseded 1/1/2027)
- 59-14-303 · Remittance of tax -- Returns -- Invoice required -- Filing…
- 59-14-304 · Transitional inventory tax on tobacco products -- Penalties…
- 59-14-305 · Credit or refund for cigarette rolling machine operator
- 59-14-401 · Refund of taxes paid -- Exemption for exported cigarettes…
- 59-14-402 · Reports of imports and exports of taxable cigarettes and…
- 59-14-403 · Duplicate invoice requirements -- Failure to comply --…
- 59-14-404 · Administration of chapter by commission
- 59-14-406 · Assistance for commission
- 59-14-407 · Reporting of manufacturer name
- 59-14-409 · Definitions -- Credit or refund for tax paid on cigarette…
- 59-14-410 · Action for collection of tax -- Action for refund or credit…
- 59-14-501 · Warning labels required
- 59-14-502 · Requirements for placement of warning labels
- 59-14-503 · Authority of commission
- 59-14-504 · Responsibility for placement of warning labels -- One label…
- 59-14-505 · Separate offenses -- Evidence of intended sale of products
- 59-14-506 · Contraband goods