Utah § 59-14-806 - Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products.

Full text of Utah Utah Code § 59-14-806 — Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products., with citation guidance and answers to common questions.

§ 59-14-806. Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products.

Effective 7/1/2026
59-14-806.  Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products.
(1)When an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product taxed under this chapter is sold and shipped to a regular dealer in those articles in another state, the seller in this state shall be entitled to a refund of the actual amount of the taxes paid, upon condition that the seller in this state:
(a)is a licensed dealer;
(b)signs an affidavit that the electronic cigarette product, the alternative nicotine product, or the nontherapeutic nicotine product was sold and shipped to a regular dealer in those articles in another state;
(c)furnishes, from the purchaser, a written acknowledgment that the purchaser has received the electronic cigarette product, the alternative nicotine product, or the nontherapeutic nicotine product; and
(d)reports the name and address of the purchaser.
(2)A wholesaler or distributor in this state that exports an electronic cigarette product, an alternative nicotine product, or a nontherapeutic nicotine product to a regular dealer in those articles in another state shall be exempt from the payment of any tax under this chapter upon furnishing proof of the sale and exportation as the commission may require.


Amended by Chapter 308, 2026 General Session

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

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Frequently Asked Questions About Utah § 59-14-806

What does Utah Code § 59-14-806 cover?

Section 59-14-806 ("Refund of taxes paid -- Exemption for exported electronic cigarettes and nicotine products.") 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 § 59-14-806?

A common citation format is "Utah Code § 59-14-806" (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 § 59-14-806 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.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.