Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-14-803
License to sell electronic cigarette product or nicotine product. (Superseded 7/1/2026)
Superseded 7/1/2026
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 electronic cigarette product or a nicotine product; and
# (b)
complying with any bonding requirement described in Subsection (5).
# (2)
A person that holds a valid license to sell cigarettes under Section 59-14-201 or a person that holds a valid license to sell tobacco products under Section 59-14-301 may, without obtaining a separate license in accordance with this section, sell, offer to sell, or distribute an electronic cigarette product or a nicotine product in this state.
# (3)
The commission shall issue a license to sell an electronic cigarette product or a nicotine product to a person that submits an application, on a form created by the commission, that includes:
# (a)
the person's name;
# (b)
the address of the facility where the person will sell an electronic cigarette product or a nicotine product; and
# (c)
any other information the commission requires to implement this chapter.
# (4)
A license described in Subsection (3) is:
# (a)
valid only at one fixed business address;
# (b)
valid for three years;
# (c)
valid only for a physical location; and
# (d)
renewable if a licensee meets the criteria for licensing described in Subsection (3).
# (5)
# (a)
The commission shall require a manufacturer, jobber, distributor, wholesaler, or retailer that is responsible under this part for the collection of tax on an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device to post a bond.
# (b)
The manufacturer, jobber, distributor, wholesaler, or retailer may post the bond required by Subsection (5)(a) in combination with any bond required by Section 59-14-201 or 59-14-301.
# (c)
Subject to Subsection (5)(d), the commission shall determine the form and amount of the bond.
# (d)
The minimum amount of the bond shall be:
(i) except as provided in Subsection (5)(d)(ii) or (iii), $500;
(ii) if the manufacturer, jobber, distributor, wholesaler, or retailer posts the bond required by Subsection (5)(a) in combination with a bond required by either Section 59-14-201 or 59-14-301, $1,000; or
(iii) if the manufacturer, jobber, distributor, wholesaler, or retailer posts the bond required by Subsection (5)(a) in combination with a bond required by both Sections 59-14-201 and 59-14-301, $1,500.
# (6)
The commission may make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to establish the additional information described in Subsection (3)(c) that a person shall provide in the application described in Subsection (3).
# (7)
It is a class B misdemeanor for a person to violate Subsection (1).
# (8)
The commission may not charge a fee for a license under this section.
Source: view the official text
In this chapter (40 sections)
- 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…
- 59-14-803.5 · Publication of licensed distributors -- Retailer…
- 59-14-804 · Taxation of electronic cigarette substance, prefilled…
- 59-14-805 · Remittance of tax -- Returns -- Invoice required -- Filing…
- 59-14-806 · Refund of taxes paid -- Exemption for exported electronic…
- 59-14-807 · Electronic Cigarette Substance and Nicotine Product…
- 59-14-808 · Restrictions on mail order or Internet sales
- 59-14-809 · Commission study on enforcement and collection of tax.…
- 59-14-810 · Electronic cigarette product registry. (Superseded 7/1/2026)
- 59-14-811 · Reports of illegal product