Source: http://utahtobaccolaws.org/licensing/
Timestamp: 2019-04-24 01:02:11+00:00

Document:
Utah requires all businesses to obtain a permit and licenses before selling tobacco (Utah Code §. 26-62-201 ; Utah Code § 59-14-201) or e-cigarette products (Utah Code § 59-14-803). A business needs to take the following steps in this order to be able to sell tobacco products in Utah.
There is a one-time permit fee of $30 and a renewal fee of $20 every two years (Utah Code § 26-62-203).
A license and permit are required for each separate place of business Utah Code § 26-62-202; Utah Code § 59-14-202).
Tobacco sales to minors may result in a suspension or revocation of the tobacco permit (Utah Code § 26-62-305).
Visit the tax commission’s website here for more details on applying for a license: http://tax.utah.gov/tobacco.
To read the law regarding tobacco licensing, go to Utah Code § 59-14.
Sales of tobacco or e-cigarettes are 35 percent or more of a business’s quarterly gross receipts.
The retail space features a self-service display for tobacco products.
There is a one-time permit fee of $30 and a yearly renewal fee of $20. There is a one-time $250 plan review fee. For more details contact your local health department.
The tobacco specialty permit requires additional standards. These include state zoning laws.
Utah Code § 10-8-41.6 Regulation of retail tobacco specialty business.
Utah Code § 17-50-333 Regulation of retail tobacco specialty business.
*A community location includes: a public or private school; a child care facility; a trade/technical school; a church; a public library; a public playground; a public park; a youth center; a public recreational facility; or a public arcade.
To read the law regarding tobacco taxation, go to Utah Code § 59-14.

References: § 59
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