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

Superseded 7/1/2026

130 words·~1 min read·/ut/title-59/chapter-14/7-4

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

Effective 7/1/2020
Superseded 7/1/2026
59-14-802. Definitions.
As used in this part:
(1)"Licensee" means a person that holds a valid license to sell an electronic cigarette product or a nicotine product.
(a)"Manufacturer's sales price" means the amount that the manufacturer of an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device charges after subtracting a discount.
(b)"Manufacturer's sales price" includes an original Utah destination freight charge, regardless of:
(i)whether the electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, or prefilled nontherapeutic nicotine device is shipped f.o.b. origin or f.o.b. destination; or
(ii)who pays the original Utah destination freight charge.
Amended by Chapter 347 , 2020 General Session
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