59-14-903. License to make a remote retail sale of a cigar or pipe tobacco.

552 words·~3 min read·/ut/title-59/chapter-14/59-14-903·

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

Effective 1/1/2027

(1)The commission shall issue a license to make a remote retail sale of a cigar or pipe tobacco to a retailer that submits an application, on a form the commission creates, that includes:

(a)the retailer's name;

(b)the address of the facility from which the retailer will make a remote retail sale of a cigar or pipe tobacco;

(c)the retailer's federal identification number;

(d)proof that the retailer uses an age verification system and requires an individual 21 years old or older to sign for delivery and to take possession of the cigar or pipe tobacco;

(e)proof of receipt of a sales tax license, if applicable; and

(f)any other information the commission requires to implement this chapter.

(2)A license described in Subsection

(1)is:

(a)valid for one year;

(b)valid only for a single facility from which the retailer makes a remote retail sale of a cigar or pipe tobacco; and

(c)renewable if a licensee meets the criteria for licensing described in Subsection

(1).

(3)A retailer that holds a license to sell under Section 59-14-301 does not need to obtain a license under this section to make a remote retail sale of a cigar or pipe tobacco.

(i)Except as provided in Subsection (4)(a)(ii) , the commission shall require a remote seller that is responsible under this part for collection of tax on a cigar or pipe tobacco to post a bond.

(ii)A remote seller that posts a bond under Section 59-14-301 is not required to post an additional bond under this section.

(b)The remote seller may post the bond required by Subsection (4)(a) in combination with any bond required by Section 59-14-201 or 59-14-803 .

(c)Subject to Subsection (4)(d) , the commission shall determine the form and the amount of the bond.

(d)The minimum amount of the bond shall be:

(i)except as provided in Subsection (4)(d)(ii) or (4)(d)(iii) , $500;

(ii)if the remote seller posts the bond required by Subsection (4)(a) in combination with a bond required by either Section 59-14-201 or 59-14-803 , $1,000; or

(iii)if the remote seller posts the bond required by Subsection (4)(a) in combination with the bonds required by both Sections 59-14-201 and 59-14-803 , $1,500.

(5)In addition to other authorized reasons for the commission to deny or revoke a license or a license renewal under this title, the commission may deny or revoke a license to a retailer who makes or wishes to make remote retail sales of cigars or pipe tobacco if:

(a)the retailer violates this title;

(b)the retailer does not meet the requirements for licensure;

(c)the retailer submits misleading or false information on the retailer's application for licensure; or

(d)a retailer has had a license to sell any tobacco or nicotine products revoked by another state.

(6)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to establish the additional information described in Subsection (1)(f) that a retailer shall provide in the application.

(7)The commission shall charge $250 for issuing or renewing a license under this section.

Enacted by Chapter 321 , 2026 General Session