{"data":{"id":"us-ut/utah-code-59-14-803.5","jurisdiction":"us-ut","citation":"Utah Code § 59-14-803.5","heading":"Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty.","body":"(1)\n(a) The commission shall maintain a list that includes the identity of each person licensed under this part to distribute an electronic cigarette product or a nicotine product.\n(b) The list shall be:\n(i) published on the commission website; and\n(ii) updated by the commission at least once per quarter.\n(2) A retailer may obtain an electronic cigarette product or a nicotine product only from a licensed distributor identified on the list described in Subsection (1).\n(3)\n(a) The commission may impose a penalty against a retailer that purchases an electronic cigarette product or a nicotine product from a person other than a licensed distributor.\n(b) The penalty is in an amount equal to the tax that is due under Section 59-14-804 on the electronic cigarette product or the nicotine product.","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-S803.5.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"4ac5e1f68f5007d8d13ef2d81dc33e09169075cbc71b7b9cbc8e5ce13ad9e77a","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-14-803","next":"us-ut/utah-code-59-14-804"},"notice":"GroundRules: Original legal text. Not legal advice."}