Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-14-808
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 a non-taxed nicotine product or a non-taxed electronic cigarette product; and
(ii) stores, sells, or otherwise disposes of a nicotine product or an electronic cigarette product.
# (b)
"Licensed person" means the same as that term is defined in Section 59-14-409.
# (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 a nicotine product or an electronic cigarette product to consumers for personal consumption.
# (2)
A person, distributor, manufacturer, or retailer shall not:
# (a)
cause a nicotine product or an electronic cigarette product 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 nicotine product or an electronic cigarette product in violation of Subsection (2) constitutes 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)
- 59-14-407 · 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