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Code · Utah · Title 59 — Revenue and Taxation · Chapter 14

59-14-901. Definitions.

283 words·~1 min read·/ut/title-59/chapter-14/59-14-901

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

Effective 1/1/2027
59-14-901. Definitions.
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.
(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
(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.
Enacted by Chapter 321 , 2026 General Session
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