Utah Code § 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.