{"data":{"id":"us-ut/utah-code-59-14-802","jurisdiction":"us-ut","citation":"Utah Code § 59-14-802","heading":"Definitions.","body":"As used in this part:\n(1) \"Licensee\" means a person that holds a valid license to sell an electronic cigarette product or a nicotine product.\n(2)\n(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.\n(b) \"Manufacturer's sales price\" includes an original Utah destination freight charge, regardless of:\n(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\n(ii) who pays the original Utah destination freight charge.\n(3) \"Non-nicotine inhalation product\" means the same as that term is defined in Section 76-9-1101.\n(4) \"Non-nicotine inhalation substance\" means the same as that term is defined in Section 76-9-1101.\n(5) \"Premarket authorized or pending electronic cigarette product\" means the same as that term is defined in Section 76-9-1101.","path":["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"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter14/59-14-S802.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"a24be5bd81ad23d4570f8b3a046125d8e75606877b08e0a82f98b1121c60793f","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-14-707","next":"us-ut/utah-code-59-14-803"},"notice":"GroundRules: Original legal text. Not legal advice."}