59-14-904. Taxation of a remote retail sale of a cigar or pipe tobacco.
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/ut/title-59/chapter-14/59-14-904A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 1/1/2027
59-14-904. Taxation of a remote retail sale of a cigar or pipe tobacco.
(1)A tax is imposed on a remote retail sale of a cigar or pipe tobacco if the cigar or pipe tobacco was not taxed under Section 59-14-302 .
(a)The amount of the tax imposed under this section on a cigar or pipe tobacco is .86 multiplied by:
(i)the actual cost of the cigar or pipe tobacco; or
(ii)if the actual cost is unavailable, the actual cost of the cigar or pipe tobacco as identified in the actual cost list.
(b)A remote retail sale of a cigar or pipe tobacco that is subject to the tax imposed by this section is not subject to the tax imposed by Section 59-14-302 .
(3)If a tax is due under Subsection
(2), a remote seller that meets the requirements of Subsection 59-12-107(2) shall collect the tax from a consumer at the time of a remote retail sale of a cigar or pipe tobacco.
(4)The commission shall deposit the revenue generated by the tax imposed under this section into the General Fund.
Enacted by Chapter 321 , 2026 General Session