{"data":{"id":"us-ut/utah-code-59-14-207.5","jurisdiction":"us-ut","citation":"Utah Code § 59-14-207.5","heading":"Transactions only with licensed manufacturers, importers, distributors, and retailers.","body":"(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.\n(2) An importer may obtain cigarettes only from a licensed manufacturer.\n(3)\n(a) A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor.\n(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.\n(4) A retailer may obtain cigarettes only from a properly licensed person.","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-S207.5.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"3e9c47dfe92dcfc3194efb3a9e6716398ccae71058432dfb6ae8f98670486dc4","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-14-206","next":"us-ut/utah-code-59-14-207.6"},"notice":"GroundRules: Original legal text. Not legal advice."}