IPCPR Legislative | Utah

Utah

utah

Utah State Contact Information

Utah State Tax Commission
(801) 297-2200

Utah Lieutenant Governor’s Office
(801) 538-1041
(801) 538-1133 fax
lobbyists@utah.gov

Taxation in Utah

 

Utah imposes a tax on the sale, use, or storage of tobacco products in the state. The tax must be paid by manufacturers, jobbers, distributors, wholesalers, or retailers who sell or distribute tobacco products in Utah. Consumers who purchase untaxed tobacco products subject to the tax are also liable for payment.

 

Utah Code § 59-14-302: Tax basis; Rates
Utah Code § 59-14-303: Remittance of tax; Returns; Invoice required; Filing requirements; Reports; Exceptions; Penalties; Overpayments

 

Tax Commission staff reported that Utah localities do not levy additional taxes on tobacco products.

The tax on tobacco products except for moist snuff is 86% of the manufacturer’s sales price. The tax on moist snuff is $1.83 per ounce and a proportional tax on each fractional part, based on the net weight of the moist snuff as listed by the manufacturer.

 

Utah Code § 59-14-302: Tax basis; Rates

Tobacco products distributors must file a Tobacco Products Tax Return (Form TC-553) on or before the last day of the month following each calendar quarter, along with payment for taxes due. Consumers who purchases untaxed products subject to the tax are also liable for payment. Returns may be filed electronically through the Taxpayer Access Point at https://tap.tax.utah.gov/TaxExpress/_/.

 

Utah Code § 59-14-303: Remittance of tax; Returns; Invoice required; Filing requirements; Reports; Exceptions; Penalties; Overpayments

Utah State Tax Commission: Cigarette & Tobacco Taxes
http://tax.utah.gov/tobacco

 

Form TC-553: Tobacco Products Tax Return
http://tax.utah.gov/forms/2011/tc-553.pdf

 

Utah’s Taxpayer Access Point
https://tap.tax.utah.gov/TaxExpress/_/

Definitions in Utah

 

“Smoking” means:

  • the possession of any lighted or heated tobacco product in any form;
  • inhaling, exhaling, burning, or heating a substance containing tobacco or nicotine intended for inhalation through a cigar, cigarette, pipe, or hookah;
  • using an e-cigarette; or
  • using an oral smoking device intended to circumvent the prohibition of smoking

 

Utah Code § 26-38-2(4)
Utah Code § 76-10-101(5)

 

“Tobacco product” means a product made of, or containing, tobacco, including a cigarette produced from a cigarette rolling machine, a little cigar, or moist snuff, but does not include a cigarette.

 

Utah Code § 59-14-102(13)

 

“Cigar” means a product that contains nicotine, is intended to be burned under ordinary conditions of use, and consists of any roll of tobacco wrapped in leaf tobacco, or in any substance containing tobacco, other than any roll of tobacco that is a cigarette.

 

Utah Code § 76-10-101(1)

 

“Moist snuff” means tobacco that:

  • Is finely:
    • Cut,
    • Ground, or
    • Powdered
  • Has at least 45% moisture content
  • Is not intended to be
    • Smoked, or
    • Placed in the nasal cavity, and
  • Except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including:
    • Tablets,
    • Lozenges,
    • Strips,
    • Sticks, or
    • Packages containing multiple single-use units

 

Utah Code § 59-14-102(10)

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