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Utah Code § 59-14-207.5

Transactions only with licensed manufacturers, importers, distributors, and retailers

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

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Utah Code § 59-14-207.5, Transactions only with licensed manufacturers, importers, distributors, and retailers, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345271
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(1) A manufacturer or importer may sell or distribute cigarettes to a licensee if that person is located or doing business in the state, including on any tribal lands located in the state. (2) An importer may obtain cigarettes only from a licensed manufacturer. (3) (a) A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor. (b) A distributor may sell or distribute cigarettes to a person who is a licensed distributor or retailer, if that person is located or doing business in the state, including on any tribal lands in the state. (4) A retailer may obtain cigarettes only from a properly licensed person.