59-14-301. Registration and licensing -- Fee -- Bond exceptions.

299 words·~1 min read·/ut/title-59/chapter-14/59-14-301

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 1/1/2027

(1)All manufacturers and distributors of all tobacco products, as defined in Section 59-14-102 , who are responsible for the collection of tax on tobacco products under this chapter, and all retailers of all tobacco products:

(a)shall register with the commission;

(b)shall be licensed by the commission under Part 2, Cigarettes ; and

(c)are subject to the requirements, procedures, and penalties described in Part 2, Cigarettes .

(a)Subject to Subsection (2)(b) , the commission shall charge $250 for issuing or renewing a license under this section.

(b)A fee may not be charged for registration and licensing of manufacturers, jobbers, distributors, or retailers of tobacco products in addition to the cigarette license if such a license is required.

(c)The commission shall deposit 88% of any fee received under this section to the fund described in Section 53-1-123 .

(d)The term of a license issued under this section is one year.

(e)For any license issued before January 1, 2027, during the 2027 calendar year, the commission shall re-issue the license as a one-year license in the same calendar month the license was originally set to expire and charge the associated license fee.

(a)The commission shall require any manufacturer, wholesaler, retailer, or any other person subject to this section, and who is responsible for the collection of tax on tobacco products under this chapter, to post a bond as a prerequisite to registering.

(b)The bond shall be in a form and an amount determined by the commission.

(c)If the bond is required under Section 59-14-201 , the bond may be a combination, the minimum amount of which shall be $1,000.

Amended by Chapter 275 , 2026 General Session