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.
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.
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/_/.
“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.