Utah § 59-14-804 - Taxation of electronic cigarette product, alternative nicotine product, nontherapeutic nicotine product.
Full text of Utah Utah Code § 59-14-804 — Taxation of electronic cigarette product, alternative nicotine product, nontherapeutic nicotine product., with citation guidance and answers to common questions.
§ 59-14-804. Taxation of electronic cigarette product, alternative nicotine product, nontherapeutic nicotine product.
Effective 7/1/2026 59-14-804.
Taxation of electronic cigarette product, alternative nicotine product, nontherapeutic nicotine product.
(1)
A tax is imposed upon:
(a)
an electronic cigarette product;
(b)
a nontherapeutic nicotine product; and
(c)
an alternative nicotine product.
(2)
(a)
The amount of tax imposed under Subsections (1)(a) and (b) is .71 multiplied by the manufacturer's sales price.
(b)
(i)
The amount of tax imposed under Subsection (1)(c) on an alternative nicotine product that is a nicotine pouch product is the sum of:
(A)
$1; and
(B)
5 cents on each pouch contained within the alternative nicotine product in excess of 20 pouches.
(ii)
The amount of tax imposed under Subsection (1)(c) on an alternative nicotine product that is not a nicotine pouch product is .73 multiplied by the manufacturer's sales price.
(3)
If a product is sold in the same package as a product that is taxed under Subsection (1), the tax described in Subsection (2) shall apply to the wholesale manufacturer's sale price of the entire packaged product.
(4)
(a)
A manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user shall pay the tax levied under Subsection (1) at the time that an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product is first received in the state.
(b)
A manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user may not resell an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product to another distributor, another retailer, or a consumer before paying the tax levied under Subsection (1).
(5)
(a)
The manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user shall remit the taxes collected in accordance with this section to the commission.
(b)
The commission shall deposit revenues generated by the tax imposed by this section into the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account created in Section 59-14-807.
Section 59-14-804 ("Taxation of electronic cigarette product, alternative nicotine product, nontherapeutic nicotine product.") 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 § 59-14-804?
A common citation format is "Utah Code § 59-14-804" (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 § 59-14-804 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.
