Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-14-509
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 non-taxed tobacco products; and
(ii) stores, sells, or otherwise disposes of tobacco products.
# (b)
"Licensed person" is as defined in Subsection 59-14-409(1).
# (c)
"Order or purchase" includes:
(i) by mail or delivery service;
(ii) through the Internet or computer network;
(iii) by telephone; or
(iv) through some other electronic method.
# (d)
"Retailer" means any person who sells tobacco products to consumers for personal consumption.
# (2)
A person, distributor, manufacturer, or retailer shall not:
# (a)
cause tobacco products or cigarettes as defined in Section 59-22-202 to be ordered or purchased by anyone other than a licensed person; or
# (b)
knowingly provide substantial assistance to a person who violates this section.
# (3)
# (a)
Each order or purchase of a tobacco product or cigarettes as defined in Section 59-22-202 in violation of Subsection (2) shall constitute a separate violation under this section.
# (b)
In addition to the penalties in Subsection (4), a person who violates this section is subject to:
(i) a civil penalty in an amount not to exceed $5,000 for each violation of this section;
(ii) an injunction to restrain a threatened or actual violation of this section; and
(iii) recovery by the state for:
(A) the costs of investigation;
(B) the cost of expert witness fees;
(C) the cost of the action; and
(D) reasonable attorney's fees.
# (4)
If a person knowingly violates this section, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be disgorged and paid to the state treasurer for deposit in the General Fund.
Source: view the official text
In this chapter (40 sections)
- 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 (Superseded 1/1/2027)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
- 59-14-507 · Penalty for violation
- 59-14-508 · Federal laws to supersede these requirements
- 59-14-509 · Restrictions on mail order or Internet sales
- 59-14-601 · Definitions
- 59-14-602 · Certifications -- Directories -- Tax stamps
- 59-14-603 · Directory of cigarettes approved for stamping and sale
- 59-14-604 · Prohibition against stamping, sale, or import of cigarettes…
- 59-14-605 · Appointment of agent for service of process
- 59-14-606 · Reporting by stamping agents
- 59-14-607 · Administrative rulemaking authority
- 59-14-608 · License revocation and penalties
- 59-14-609 · Effective dates for reporting -- Disgorgement of profits --…
- 59-14-610 · Creation of Tobacco Control Restricted Account
- 59-14-611 · Severability clause
- 59-14-702 · Definitions
- 59-14-703 · Certification of cigarette rolling machine operators --…
- 59-14-704 · Cigarette rolling machine operator quarterly report to…
- 59-14-705 · Cigarette rolling machine operator shall maintain a secure…
- 59-14-706 · Revocation of certification -- Denial of certification or…
- 59-14-707 · Commission rulemaking authority
- 59-14-802 · Definitions. (Superseded 7/1/2026)
- 59-14-803 · License to sell electronic cigarette product or nicotine…