Utah Code § 59-14-808
Restrictions on mail order or Internet sales
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-14-808, Restrictions on mail order or Internet sales, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345335
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Full text
(1) For purposes of this section:
(a) "Distributor" means a person, wherever residing or located, who:
(i) is licensed in this state to purchase a non-taxed nicotine product or a non-taxed electronic cigarette product; and
(ii) stores, sells, or otherwise disposes of a nicotine product or an electronic cigarette product.
(b) "Licensed person" means the same as that term is defined in Section 59-14-409.
(c) "Order or purchase" includes:
(i) by mail or delivery service;
(ii) through the Internet or computer network;
(iii) by telephone; or
(iv) through some other electronic method.
(d) "Retailer" means any person who sells a nicotine product or an electronic cigarette product to consumers for personal consumption.
(2) A person, distributor, manufacturer, or retailer shall not:
(a) cause a nicotine product or an electronic cigarette product to be ordered or purchased by anyone other than a licensed person; or
(b) knowingly provide substantial assistance to a person who violates this section.
(3)
(a) Each order or purchase of a nicotine product or an electronic cigarette product in violation of Subsection (2) constitutes a separate violation under this section.
(b) In addition to the penalties in Subsection (4), a person who violates this section is subject to:
(i) a civil penalty in an amount not to exceed $5,000 for each violation of this section;
(ii) an injunction to restrain a threatened or actual violation of this section; and
(iii) recovery by the state for:
(A) the costs of investigation;
(B) the cost of expert witness fees;
(C) the cost of the action; and
(D) reasonable attorney's fees.
(4) If a person knowingly violates this section, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be disgorged and paid to the state treasurer for deposit in the General Fund.