Source: https://premiumcigars.org/state/utah/
Timestamp: 2020-04-04 05:24:52
Document Index: 466570028

Matched Legal Cases: ['§ 59', '§ 59', '§ 26', '§ 76', '§ 59', '§ 76', '§ 59', '§ 26', '§ 53', '§ 59', '§ 59', '§ 36']

Utah: Tiered Age Restrictions Effective July 1, 2020
House Bill 324 establishes a tiered age increase for obtaining, possessing, using, providing, or furnishing tobacco products and tobacco paraphernalia […]
(801) 538-1133 fax
lobbyists@utah.gov
Utah imposes a tax on the sale, use, or storage of tobacco products in the state. The tax must be paid by manufacturers, jobbers, distributors, wholesalers, or retailers who sell or distribute tobacco products in Utah. Consumers who purchase untaxed tobacco products subject to the tax are also liable for payment.
Utah Code § 59-14-302: Tax basis; Rates
Utah Code § 59-14-303: Remittance of tax; Returns; Invoice required; Filing requirements; Reports; Exceptions; Penalties; Overpayments
Tax Commission staff reported that Utah localities do not levy additional taxes on tobacco products.
The tax on tobacco products except for moist snuff is 86% of the manufacturer’s sales price. The tax on moist snuff is $1.83 per ounce and a proportional tax on each fractional part, based on the net weight of the moist snuff as listed by the manufacturer.
Tobacco products distributors must file a Tobacco Products Tax Return (Form TC-553) on or before the last day of the month following each calendar quarter, along with payment for taxes due. Consumers who purchase untaxed products subject to the tax are also liable for payment. Returns may be filed electronically through the Taxpayer Access Point.
Utah State Tax Commission: Cigarette & Tobacco Taxes Cigarette & Tobacco Taxes
Utah’s Taxpayer Access Point Taxpayer Access Point
inhaling, exhaling, burning, or carrying any lighted or heated cigar, cigarette, pipe, or hookah that contains;
tobacco or any plant product intended for inhalation;
shisha or non-tobacco shisha;
a natural or synthetic tobacco substitute; or
a natural or synthetic flavored tobacco product;
using an e-cigarette; or
using an oral smoking device intended to circumvent the prohibition of smoking
Utah Code § 26-38-2(4)
Utah Code § 76-10-101(5)
“Tobacco product” means a product made of, or containing, tobacco, including a cigarette produced from a cigarette rolling machine, a little cigar, or moist snuff, but does not include a cigarette.
Utah Code § 59-14-102(13)
“Cigar” means a product that contains nicotine, is intended to be burned under ordinary conditions of use and consists of any roll of tobacco wrapped in leaf tobacco, or in any substance containing tobacco, other than any roll of tobacco that is a cigarette.
Utah Code § 76-10-101(1)
“Moist snuff” means tobacco that:
Is finely:
Has at least 45% moisture content
Placed in the nasal cavity, and
Except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including:
Packages containing multiple single-use units
Utah Code § 59-14-102(10)
Utah law prohibits smoking in all enclosed indoor places of public access, including buildings, offices, shops, elevators, restrooms, means of transportation or common carrier waiting rooms, restaurants, cafes, cafeterias, taverns, cabarets, shopping malls, retail stores, grocery stores, arcades, libraries, theaters, concert halls, museums, art galleries, planetariums, historical sites, auditoriums, arenas, barber shops, hair salons, laundromats, sports or fitness facilities, common areas of nursing homes, hospitals, resorts, hotels, motels, “bed and breakfast” lodging facilities, and other similar lodging facilities, including the lobbies, hallways, elevators, restaurants, cafeterias, other designated dining areas, and restrooms, child care facilities, elementary or secondary school buildings and educational facilities or the property on which those facilities are located, any building owned, rented, leased, or otherwise operated by a social, fraternal, or religious organization when used solely by the organization members or their guests or families, any facility rented or leased for private functions from which the general public is excluded and arrangements for the function are under the control of the function sponsor, any workplace that is not a place of public access or a publicly owned building or office but has one or more employees who are not owner-operators of the business, any area where the proprietor or manager of the area has posted a conspicuous sign stating “no smoking”, “thank you for not smoking”, or similar statement, and a holder of a club license; and public owned buildings and offices.
Utah Code § 26-38-2:Definitions
is an American Indian who actively practices an American Indian religion, the origin, and interpretation of which is from a traditional American Indian culture;
The building owner, agent, or operator of a temporarily exempt establishment must conspicuously post signs at all entrances or in a position clearly visible on entry into the place that is easily readable and not obscured in any way. The words must not be less than 1.5 inches in height. The signs must state “WARNING: There is no risk-free level of inhaling tobacco smoke or exposure to secondhand tobacco smoke. -U.S. Surgeon General.”
Utah Admin. Code R392-510-15: Signs required for a temporary exemption
The smoking age will be increased to 21 beginning in 2021.
Utah Code § 53-3-810(2)(c): Prohibited uses of the identification card; Penalties
State Tax Commission staff reported that the distribution of tobacco product samples is subject to the tax and licensing requirements.
All manufacturers and distributors of all tobacco products who are responsible for the collection of tax on tobacco products, and all retailers of all tobacco products must register with the Utah State Tax Commission and obtain both a Sales and Use Tax License and a Cigarette and Tobacco License by filing the Utah State Business and Tax Registration (Form TC-69). There is an initial license fee of $30 per location, and distributors must also submit a Tobacco Tax Surety Bond (Form TC-763T) for at least $500. Cigarette and Tobacco Licenses are valid for 3 years from the date of issue and may be renewed electronically for $20 per location through the Taxpayer Access Point.
Utah Code § 59-14-301: Registration and licensing; Fee; Bond exceptions
Utah Code § 59-14-202: Issuance of licenses; Common carrier licenses; Contents; Valid for three years; Revocation; Distribution requirements
a government official;
a person, including a principal, while appearing at, or providing written comments to, a hearing conducted in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act or Title 63G, Chapter 4, Administrative Procedures Act;
a person participating in or appearing before an advisory or study task force, commission, board, or committee, constituted by the Legislature or any agency or department of state government, except legislative standing, appropriation, or interim committees;
interacts with a public official, in the public official’s capacity as a public official, while accompanied by a registered lobbyist who is lobbying in relation to the submit of interaction or while presenting at a legislative committee meeting at the same time that the registered lobbyist is attending another legislative committee meeting; and
agency rate-making proceedings; or
“Expenditure”does not mean:
a commercially reasonable loan made in the ordinary course of business;
a campaign contribution reported in accordance with Title 20A, Chapter 11, Campaign and Financial Reporting Requirements
any item listed in Subsection (8)(a) if:
given by a compensation payor for a purpose solely unrelated to the public official’s position as a public official;
the item is food or beverage with a value that does not exceed the food reimbursement rate, and the aggregate daily expenditures for food and beverage do not exceed the food reimbursement rate; or
the item is not food or beverage, has a value of less than $10, and the aggregate daily expenditures do not exceed $10;
food or beverage that is provided at an event, a tour, or a meeting to which the following are invited:
all members of a group described in Subsections (8)(b)(vi)(A) through (D) who are attending a meeting of a national organization whose primary purpose is addressing general legislative policy;
food or beverage that is provided at an event, a tour, or a meeting to a public official who is:
giving a speech at the event, tour, or meeting;
participating in a panel discussion at the event, tour, or meeting; or
presenting or receiving an award at the event, tour, or meeting;
a plaque, commendation, or award that:
is presented in public;
has the name of the individual receiving the plaque, commendation, or award inscribed, etched, printed, or otherwise permanently marked on the plaque, commendation, or award;
is an item that is not consumable and not perishable;
a public official accepts on behalf of the state;
the public official promptly remits to the state;
a property administrator does not reject under Section 63G-23-103;
does not constitute a direct benefit to the public official before or after the public official remits the gift to the state; and
after being remitted to the state, is not transferred, divided, distributed, or used to distribute a gift or benefit to one or more public officials in a manner that would otherwise qualify the gift as an expenditure if the gift were given directly to a public official;
a publication having a cash value not exceeding $30;
admission to or attendance at an event, a tour, or a meeting, the primary purpose of which is:
to solicit contributions reportable under:
Title 20A, Chapter 11, Campaign and Financial Reporting Requirements; or
2 U.S.C. Sec. 434; or
charitable solicitation, as defined in Section 13-22-2;
travel to, lodging at, food or beverage served at, and admission to an approved activity;
sponsorship of an approved activity;
notwithstanding Subsection (8)(a)(vii), admission to, attendance at, or travel to or from an event, a tour, or a meeting:
that is sponsored by a governmental entity; or
travel to a widely attended tour or meeting related to a governmental duty of a public official if that travel results in financial savings to the state.
Lobbyists must file financial reports with the Lieutenant Governor on or before the 10th day after the end of each calendar quarter (April 10th, July 10th, October 10th, and January 10th). A lobbyist who has not made an expenditure during a quarterly reporting period is not required to file a quarterly report. A lobbyist who was not required to file any quarterly report for a calendar year must file on or before January 10 of the following year, a financial reporting listing the number of expenditures for the entire preceding year as “none.” Government officers and principals that make expenditures during any of the quarterly reporting periods must file a financial report on or before the date that a report for that quarter is due.
Utah Code § 36-11-201: Lobbyist, principal, and government officer financial reporting requirements; Prohibition for a related person to make expenditures
License registrations and renewals and financial reports must be filed through the State of Utah Financial Disclosures website.
Utah Lieutenant Governor’s Office: Lobbyists Lobbyists
Lobbyist Login Lobbyist Login
All importers of tobacco products are required to have a Utah tobacco license. In addition, common carries being used to ship tobacco products in the state must also have tobacco license issues by the Tax Commission and upon request are required to report the products brought into the state. All recipients of tobacco products imported in Utah are required to provide the Tax Commission, upon request, duplicate copies of the invoices within 10 days of receipt of the product. Additional information about licensing in Utah is available at the Operating Your Business link above.
Staff confirmed that since shippers may only sell to other licensed businesses, they do not need to do any age verification. Utah does not allow the shipping of tobacco products to consumers. Therefore, Utah does not have any age-verification requirements for the shipping of tobacco products.
Staff confirmed that Utah does not impose additional taxes or higher tax rates on imported tobacco products.