59-14-804. Taxation of electronic cigarette product, alternative nicotine product, nontherapeutic nicotine product.
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/ut/title-59/chapter-14/59-14-804·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 7/1/2026
59-14-804. Taxation of electronic cigarette product, alternative nicotine product, nontherapeutic nicotine product.
(1)A tax is imposed upon:
(a)an electronic cigarette product;
(b)a nontherapeutic nicotine product; and
(c)an alternative nicotine product.
(a)The amount of tax imposed under Subsections (1)(a) and
(b)is .71 multiplied by the manufacturer's sales price.
(i)The amount of tax imposed under Subsection (1)(c) on an alternative nicotine product that is a nicotine pouch product is the sum of:
(A)$1; and
(B)5 cents on each pouch contained within the alternative nicotine product in excess of 20 pouches.
(ii)The amount of tax imposed under Subsection (1)(c) on an alternative nicotine product that is not a nicotine pouch product is .73 multiplied by the manufacturer's sales price.
(3)If a product is sold in the same package as a product that is taxed under Subsection
(1), the tax described in Subsection
(2)shall apply to the wholesale manufacturer's sale price of the entire packaged product.
(a)A manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user shall pay the tax levied under Subsection
(1)at the time that an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product is first received in the state.
(b)A manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user may not resell an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product to another distributor, another retailer, or a consumer before paying the tax levied under Subsection
(1).
(a)The manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user shall remit the taxes collected in accordance with this section to the commission.
(b)The commission shall deposit revenues generated by the tax imposed by this section into the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account created in Section 59-14-807 .
Amended by Chapter 308 , 2026 General Session