Utah Code § 59-14-901
Definitions
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
Cite this
- Citation
- Utah Code § 59-14-901, Definitions, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345340
- Permanent ID
ys:prov:2345340@1- SHA-256
7799db68bbcd47ae29ba1f1bf428b19d0f83242f74c9c470051d724ccb0db006
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
As used in this part:
(1) "Actual cost" means the actual price paid by a retailer.
(2) "Actual cost list" means a list, prepared, maintained, and certified annually by each retailer, of the average of the actual cost of each item by stock-keeping unit of cigars and pipe tobacco over the 12 calendar months before January 1 of the year in which the remote retail sale of a cigar or pipe tobacco occurs.
(3) "Age verification system" means a service that:
(a) is provided by an independent third party; and
(b) compares information available from a commercially available database, or an aggregate of available databases, that government agencies and businesses use regularly to verify the age and identity of the personal information a consumer provides during the ordering process.
(4)
(a) "Remote retail sale" means the sale to a consumer if:
(i) the retailer is not in the physical presence of the consumer when the request for the sale is made; and
(ii)
(A) the retailer delivers the sold item to the consumer by common carrier, private delivery service, or other method of remote delivery; or
(B) the retailer is not in the physical presence of the consumer when the consumer obtains possession of the sold item.
(b) "Remote retail sale" does not include a sale by:
(i) a regular dealer of tobacco products in another state to a licensed dealer in this state; or
(ii) a wholesaler or distributor in this state to a regular dealer of tobacco products in another state.
(5) "Remote seller" means a retailer that conducts a remote retail sale of a cigar or pipe tobacco.