"Manufacturer's sales price" means the amount the manufacturer of a tobacco product charges after subtracting a discount.
(b)
"Manufacturer's sales price" includes an original Utah destination freight charge, regardless of:
(i)
whether the tobacco product is shipped f.o.b. origin or f.o.b. destination; or
(ii)
who pays the original Utah destination freight charge.
(2)
Except as provided in Section 59-14-904, there is levied a tax upon the sale, use, or storage of tobacco products in the state.
(3)
(a)
Subject to Subsection (3)(b), the tax levied under Subsection (2) shall be paid by the manufacturer, jobber, distributor, wholesaler, retailer, user, or consumer.
(b)
The tax levied under Subsection (2) on a cigarette produced from a cigarette rolling machine shall be paid by the cigarette rolling machine operator.
(4)
For tobacco products except for moist snuff, a little cigar, or a cigarette produced from a cigarette rolling machine, the amount of the tax under this section is .86 multiplied by the manufacturer's sales price.
(5)
(a)
Subject to Subsection (5)(b), the tax under this section on moist snuff is imposed:
(i)
at a rate of $1.83 per ounce; and
(ii)
on the basis of the net weight of the moist snuff as listed by the manufacturer.
(b)
If the net weight of moist snuff is in a quantity that is a fractional part of one ounce, a proportionate amount of the tax described in Subsection (5)(a) is imposed:
A little cigar is taxed at the same tax rates as a cigarette is taxed under Subsection 59-14-204(2).
(b)
(i)
Subject to Subsection (6)(b)(ii), a cigarette produced from a cigarette rolling machine is taxed at the same tax rates as a cigarette is taxed under Subsection 59-14-204(2).
(ii)
A tax under this Subsection (6)(b) is imposed on the date the cigarette is produced from the cigarette rolling machine.
(7)
(a)
Moisture content of a tobacco product is determined at the time of packaging.
(b)
A manufacturer who distributes a tobacco product in, or into, Utah, shall:
(i)
for a period of three years after the last day on which the manufacturer distributes the tobacco product in, or into, Utah, keep valid scientific evidence of the moisture content of the tobacco product available for review by the commission, upon demand; and
(ii)
provide a document, to the person described in Subsection (3) to whom the manufacturer distributes the tobacco product, that certifies the moisture content of the tobacco product, as verified by the scientific evidence described in Subsection (7)(b)(i).
(c)
A manufacturer that fails to comply with the requirements of Subsection (7)(b) is liable for the nonpayment or underpayment of taxes on the tobacco product by a person who relies, in good faith, on the document described in Subsection (7)(b)(ii).
(d)
A person described in Subsection (3) who is required to pay tax on a tobacco product:
(i)
shall, for a period of three years after the last day on which the person pays the tax on the tobacco product, keep the document described in Subsection (7)(b)(ii) available for review by the commission, upon demand; and
(ii)
is not liable for nonpayment or underpayment of taxes on the tobacco product due to the person's good faith reliance on the document described in Subsection (7)(b)(ii).
Section 59-14-302 ("Tax basis -- Rates. (Effective 1/1/2027)") 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.
How do I cite Utah § 59-14-302?
A common citation format is "Utah Code § 59-14-302" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-14-302 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
