{"data":{"id":"us-ut/utah-code-59-14-204.5","jurisdiction":"us-ut","citation":"Utah Code § 59-14-204.5","heading":"Application of excise tax on tribal lands.","body":"(1)\n(a) Cigarettes sold to or received by members of a federally recognized Indian tribe that are purchased or received on the tribal lands are not subject to the tax imposed by Section 59-14-204.\n(b) Cigarettes exempt from tax under Section 5704, Internal Revenue Code, and distributed in accordance with federal regulations are not subject to the tax imposed by Section 59-14-204.\n(2)\n(a)\n(i) The tax applicable to cigarettes sold to or received by nontribal members on tribal lands is equal to the state tax imposed by Section 59-14-204, minus any tribal tax actually paid.\n(ii) For purposes of this section, nontribal members includes any person who is not a member of the Indian tribe that is selling the cigarettes.\n(b) If the application of the tax offset for tribal taxes permitted in Subsection (2)(a) results in a negative balance, the taxes owed to the state are zero.\n(c)\n(i) Cigarettes taxed pursuant to this Subsection (2) shall bear a tax stamp as required by Section 59-14-205 in an amount equal to the tax imposed by Section 59-14-204.\n(ii) The commission shall at least semi-annually rebate to an Indian tribal entity that is in compliance with this chapter the lesser of:\n(A) an amount equal to the tribal tax imposed on sales under this Subsection (2); or\n(B) the face value of the tax stamps affixed to cigarettes sold under this Subsection (2).","path":["Title 59 Revenue and Taxation","Chapter 59-14 Cigarette and Tobacco Tax and Licensing Act","Part 59-14-2 Cigarettes"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter14/59-14-S204.5.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"d9e7ed3cd541bf9770955ba324633194f5f772718d43665f842003c78b9f5b54","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-14-204","next":"us-ut/utah-code-59-14-205"},"notice":"GroundRules: Original legal text. Not legal advice."}