Utah Statutes
§ 59-14-509 — Restrictions on mail order or Internet sales.
Utah·Title 59 Revenue and Taxation·Ch. 59-14 Cigarette and Tobacco Tax and Licensing Act·Part 59-14-5 Smokeless Tobacco Products
(1)For purposes of this section:
(1)(a) "Distributor" means a person, wherever residing or located, who:
(1)(a)(i) is licensed in this state to purchase non-taxed tobacco products; and
(1)(a)(ii) stores, sells, or otherwise disposes of tobacco products.
(1)(b) "Licensed person" is as defined in Subsection 59-14-409(1).
(1)(c) "Order or purchase" includes:
(1)(c)(i) by mail or delivery service;
(1)(c)(ii) through the Internet or computer network;
(1)(c)(iii) by telephone; or
(1)(c)(iv) through some other electronic method.
(1)(d) "Retailer" means any person who sells tobacco products to consumers for personal consumption.
(2)A person, distributor, manufacturer, or retailer shall not:
(2)(a) cause tobacco products or cigarettes as defined in Section 59-22-202 to be ordered or purchased b
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Legislative History
Amended by Chapter 36, 2023 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.