IPCPR Legislative | Shipping in Utah

Shipping in Utah

utah

Shipping in Utah

Utah has restrictions on the shipping of tobacco products.  A person, distributor, manufacturer, or retailer shall not 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 knowingly provide substantial assistance to a person who violates this section.

 

All importers of tobacco products are required to have a Utah tobacco license.  In addition, common carries being used to ship tobacco products in the state must also have a tobacco license issues by the Tax Commission and upon request are required to report the products brought into the state.  All recipients of tobacco products imported in Utah are required to provide the Tax Commission, upon request, duplicate copies of the invoices within 10 days of receipt of the product. Additional information about licensing in Utah is available at the Operating Your Business link above.

 

Utah Code § 59-14-202: Issuance of licenses — Common carrier licenses — Contents — Valid for three years — Revocation — Distribution requirements

Utah Code § 59-14-402: Reports of imports and exports of taxable cigarettes and tobacco products.

Utah Code § 59-14-403: Duplicate invoice requirements — Failure to comply — Penalties

Utah Code § 59-14-509: Restrictions on mail order or Internet sales

Staff confirmed that since shippers may only sell to other licensed businesses they do not need to do any age verification.  Utah does not allow the shipping of tobacco products to consumers. Therefore, Utah does not have any age verification requirements for the shipping of tobacco products.

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.

 

Staff confirmed that Utah does not impose additional taxes or higher tax rate on imported tobacco products.

 

Additional information about taxation in Utah, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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