Any sample cigarettes which are sold or given with a sale must be stamped. These arrangements may be made by contacting the Tax Commission. Salt Lake City, UT 84134. Applicants must provide information on the source of the samples, the brand, type, quantity, destination, name of convention, convention dates, etc. Sales tax is also due on all samples based on the cost or selling price, whichever is greater.
Sales tax is also due on all samples based on the cost or selling price, whichever is greater.
Failure to charge for cigarette or other tobacco product samples except as noted above is a Class C misdemeanor for the first offense and a Class B misdemeanor for any subsequent offenses. Any person offering cigarettes or other tobacco products for sale must first obtain a license issued by the Utah State Tax Commission. A bond may also be required. A workplace may maintain cigarette or tobacco product vending machines for its adult employees in an area not available to the general public. Violation of this law is a Class C misdemeanor for the first offense, a Class B misdemeanor for the second offense and a Class A misdemeanor for the subsequent offenses.