2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 14 - Cigarette and Tobacco Tax and Licensing Act › Part 1 - General Provisions › Section 102 - Definitions.

Effective 7/1/2022
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 made wholly or in part of tobacco:
(a) regardless of:
(i) the size of the roll;
(ii) the shape of the roll;
(iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or
(iv) whether the tobacco is heated or burned; and
(b) if the roll has a wrapper or cover that 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)
(a) "Electronic cigarette" means the same as that term is defined in Section 76-10-101.
(b) "Electronic cigarette" does not include a cigarette or a tobacco product.
(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 199, 2022 General Session