GroundRules
Utah Code § 59-14-207.5: Transactions only with licensed manufacturers, importers, distributors, and retailers.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-14 Cigarette and Tobacco Tax and Licensing Act
- Part 59-14-2 Cigarettes
(1) A manufacturer or importer may sell or distribute cigarettes to a licensee if that person is located or doing business in the state, including on any tribal lands located in the state.
(2) An importer may obtain cigarettes only from a licensed manufacturer.
(3)
(a) A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor.
(b) A distributor may sell or distribute cigarettes to a person who is a licensed distributor or retailer, if that person is located or doing business in the state, including on any tribal lands in the state.
(4) A retailer may obtain cigarettes only from a properly licensed person.
Collected 2026-09-03T11:34:33Z. Source file · JSON