UT Code § 59-14-102 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 14 - Cigarette and Tobacco Tax and Licensing Act|Part 1 - General Provisions|Section 102 - Definitions.

 Effective 7/1/2020  59-14-102. Definitions.  As used in this chapter:  (1) "Alternative nicotine product" means the same as that term is defined in Section 76-10-101.     (2) "Cigarette" means a roll for smoking made wholly or in part of tobacco:   (a) regardless of:   (i) the size of the roll;     (ii) the shape of the roll; or     (iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; and       (b) if the wrapper or cover of the roll is made of paper or any other substance or material except tobacco.       (3) "Cigarette rolling machine" means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes.     (4) "Cigarette rolling machine operator" means a person who:   (a)   (i) controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and     (ii) makes the cigarette rolling machine available for use by another person to produce a cigarette; or       (b) offers for sale, at retail, a cigarette produced from the cigarette rolling machine.       (5) "Consumer" means a person that is not required:   (a) under Section 59-14-201 to obtain a license under Section 59-14-202;     (b) under Section 59-14-301 to obtain a license under Section 59-14-202; or     (c) to obtain a license under Section 59-14-803.       (6) "Counterfeit cigarette" means:   (a) a cigarette that has a false manufacturing label; or     (b) a package of cigarettes bearing a counterfeit tax stamp.       (7) "Electronic cigarette" means the same as that term is defined in Section 76-10-101.     (8) "Electronic cigarette product" means the same as that term is defined in Section 76-10-101.     (9) "Electronic cigarette substance" means the same as that term is defined in Section 76-10-101.     (10) "Importer" means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution.     (11) "Indian tribal entity" means a federally recognized Indian tribe, tribal entity, or any other person doing business as a distributor or retailer of cigarettes on tribal lands located in the state.     (12) "Little cigar" means a roll for smoking that:   (a) is made wholly or in part of tobacco;     (b) uses an integrated cellulose acetate filter or other similar filter; and     (c) is wrapped in a substance:   (i) containing tobacco; and     (ii) that is not exclusively natural leaf tobacco.         (13)   (a) Except as provided in Subsection (13)(b), "manufacturer" means a person that:   (i) manufactures, fabricates, assembles, processes, or labels a finished cigarette; or     (ii) makes, modifies, mixes, manufactures, fabricates, assembles, processes, labels, repackages, relabels, or imports an electronic cigarette product or a nicotine product.       (b) "Manufacturer" does not include a cigarette rolling machine operator.       (14) "Moist snuff" means tobacco that:   (a) is finely cut, ground, or powdered;     (b) has at least 45% moisture content, as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;     (c) is not intended to be:   (i) smoked; or     (ii) placed in the nasal cavity; and       (d) except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including:   (i) tablets;     (ii) lozenges;     (iii) strips;     (iv) sticks; or     (v) packages containing multiple single-use units.         (15) "Nicotine" means the same as that term is defined in Section 76-10-101.     (16) "Nicotine product" means the same as that term is defined in Section 76-10-101.     (17) "Nontherapeutic nicotine device" means the same as that term is defined in Section 76-10-101.     (18) "Nontherapeutic nicotine device substance" means the same as that term is defined in Section 76-10-101.     (19) "Nontherapeutic nicotine product" means the same as that term is defined in Section 76-10-101.     (20) "Prefilled electronic cigarette" means the same as that term is defined in Section 76-10-101.     (21) "Prefilled nontherapeutic nicotine device" means the same as that term is defined in Section 76-10-101.     (22) "Retailer" means a person that:   (a) sells or distributes a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state; or     (b) intends to sell or distribute a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state.       (23) "Stamp" means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205.     (24)   (a) "Tobacco product" means a product made of, or containing, tobacco.     (b) "Tobacco product" includes:   (i) a cigarette produced from a cigarette rolling machine;     (ii) a little cigar; or     (iii) moist snuff.       (c) "Tobacco product" does not include a cigarette.       (25) "Tribal lands" means land held by the United States in trust for a federally recognized Indian tribe.    Amended by Chapter 347, 2020 General Session