Utah Code § 59-14-803.5
Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-14-803.5, Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345330
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Full text
(1)
(a) The commission shall maintain a list that includes the identity of each person licensed under this part to distribute an electronic cigarette product or a nicotine product.
(b) The list shall be:
(i) published on the commission website; and
(ii) updated by the commission at least once per quarter.
(2) A retailer may obtain an electronic cigarette product or a nicotine product only from a licensed distributor identified on the list described in Subsection (1).
(3)
(a) The commission may impose a penalty against a retailer that purchases an electronic cigarette product or a nicotine product from a person other than a licensed distributor.
(b) The penalty is in an amount equal to the tax that is due under Section 59-14-804 on the electronic cigarette product or the nicotine product.