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

Superseded 7/1/2026

501 words·~2 min read·/ut/title-59/chapter-14/7-5

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Superseded 7/1/2026
59-14-803. License to sell electronic cigarette product or nicotine product.
(1)A person may not sell, offer to sell, or distribute an electronic cigarette product or a nicotine product in this state without first:
(a)except as provided in Subsection
(2), obtaining a license from the commission under this section to sell an electronic cigarette product or a nicotine product; and
(b)complying with any bonding requirement described in Subsection
(5).
(2)A person that holds a valid license to sell cigarettes under Section 59-14-201 or a person that holds a valid license to sell tobacco products under Section 59-14-301 may, without obtaining a separate license in accordance with this section, sell, offer to sell, or distribute an electronic cigarette product or a nicotine product in this state.
(3)The commission shall issue a license to sell an electronic cigarette product or a nicotine product to a person that submits an application, on a form created by the commission, that includes:
(a)the person's name;
(b)the address of the facility where the person will sell an electronic cigarette product or a nicotine product; and
(c)any other information the commission requires to implement this chapter.
(4)A license described in Subsection
(3)is:
(a)valid only at one fixed business address;
(b)valid for three years;
(c)valid only for a physical location; and
(d)renewable if a licensee meets the criteria for licensing described in Subsection
(3).
(a)The commission shall require a manufacturer, jobber, distributor, wholesaler, or retailer that is responsible under this part for the collection of tax on an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device to post a bond.
(b)The manufacturer, jobber, distributor, wholesaler, or retailer may post the bond required by Subsection (5)(a) in combination with any bond required by Section 59-14-201 or 59-14-301 .
(c)Subject to Subsection (5)(d) , the commission shall determine the form and amount of the bond.
(d)The minimum amount of the bond shall be:
(i)except as provided in Subsection (5)(d)(ii) or
(iii), $500;
(ii)if the manufacturer, jobber, distributor, wholesaler, or retailer posts the bond required by Subsection (5)(a) in combination with a bond required by either Section 59-14-201 or 59-14-301 , $1,000; or
(iii)if the manufacturer, jobber, distributor, wholesaler, or retailer posts the bond required by Subsection (5)(a) in combination with a bond required by both Sections 59-14-201 and 59-14-301 , $1,500.
(6)The commission may make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , to establish the additional information described in Subsection (3)(c) that a person shall provide in the application described in Subsection
(3).
(7)It is a class B misdemeanor for a person to violate Subsection
(1).
(8)The commission may not charge a fee for a license under this section.
Amended by Chapter 347 , 2020 General Session
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