Utah Statutes
§ 59-14-802 — Definitions.
Utah § 59-14-802
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-14Cigarette and Tobacco Tax and Licensing Act
Part 59-14-8Electronic Cigarette and Nicotine Product Licensing and Taxation Act
This text of Utah § 59-14-802 (Definitions.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-14-802 (2026).
Text
As used in this part:
(1)"Licensee" means a person that holds a valid license to sell an electronic cigarette product or a nicotine product.
(2)(2)(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.
(2)(b) "Manufacturer's sales price" includes an original Utah destination freight charge, regardless of:
(2)(b)(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. dest
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Legislative History
Amended by Chapter 347, 2020 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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-14-802, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-14-802.