Utah § 59-14-204.5 - Application of excise tax on tribal lands.

Full text of Utah Utah Code § 59-14-204.5 — Application of excise tax on tribal lands., with citation guidance and answers to common questions.

§ 59-14-204.5. Application of excise tax on tribal lands.

59-14-204.5.  Application of excise tax on tribal lands.
(1)
(a) Cigarettes sold to or received by members of a federally recognized Indian tribe that are purchased or received on the tribal lands are not subject to the tax imposed by Section 59-14-204.
(b) Cigarettes exempt from tax under Section 5704, Internal Revenue Code, and distributed in accordance with federal regulations are not subject to the tax imposed by Section 59-14-204.
(2)
(a)
(i) The tax applicable to cigarettes sold to or received by nontribal members on tribal lands is equal to the state tax imposed by Section 59-14-204, minus any tribal tax actually paid.
(ii) For purposes of this section, nontribal members includes any person who is not a member of the Indian tribe that is selling the cigarettes.
(b) If the application of the tax offset for tribal taxes permitted in Subsection (2)(a) results in a negative balance, the taxes owed to the state are zero.
(c)
(i) Cigarettes taxed pursuant to this Subsection (2) shall bear a tax stamp as required by Section 59-14-205 in an amount equal to the tax imposed by Section 59-14-204.
(ii) The commission shall at least semi-annually rebate to an Indian tribal entity that is in compliance with this chapter the lesser of:
(A) an amount equal to the tribal tax imposed on sales under this Subsection (2); or
(B) the face value of the tax stamps affixed to cigarettes sold under this Subsection (2).


Amended by Chapter 317, 2010 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-14-204.5

What does Utah Code § 59-14-204.5 cover?

Section 59-14-204.5 ("Application of excise tax on tribal lands.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

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