Utah · Through 2026 General Session

Utah Code § 59-14-802: Definitions.

As used in this part:
(1) "Licensee" means a person that holds a valid license to sell an electronic cigarette product or a nicotine product.
(2)
(a) "Manufacturer's sales price" means the amount that the manufacturer of an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device charges after subtracting a discount.
(b) "Manufacturer's sales price" includes an original Utah destination freight charge, regardless of:
(i) whether the electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, or prefilled nontherapeutic nicotine device is shipped f.o.b. origin or f.o.b. destination; or
(ii) who pays the original Utah destination freight charge.
(3) "Non-nicotine inhalation product" means the same as that term is defined in Section 76-9-1101.
(4) "Non-nicotine inhalation substance" means the same as that term is defined in Section 76-9-1101.
(5) "Premarket authorized or pending electronic cigarette product" means the same as that term is defined in Section 76-9-1101.

Where this section sits in the code

Title 59 Revenue and Taxation
Chapter 59-14 Cigarette and Tobacco Tax and Licensing Act
Part 59-14-8 Electronic Cigarette and Nicotine Product Licensing and Taxation Act

As used in this part:

(1) "Licensee" means a person that holds a valid license to sell an electronic cigarette product or a nicotine product.

(2)

(a) "Manufacturer's sales price" means the amount that the manufacturer of an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device charges after subtracting a discount.

(b) "Manufacturer's sales price" includes an original Utah destination freight charge, regardless of:

(i) whether the electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, or prefilled nontherapeutic nicotine device is shipped f.o.b. origin or f.o.b. destination; or

(ii) who pays the original Utah destination freight charge.

(3) "Non-nicotine inhalation product" means the same as that term is defined in Section 76-9-1101.

(4) "Non-nicotine inhalation substance" means the same as that term is defined in Section 76-9-1101.

(5) "Premarket authorized or pending electronic cigarette product" means the same as that term is defined in Section 76-9-1101.

Collected 2026-09-03T11:34:33Z. Source file · JSON

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