Utah § 59-14-803.5 Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty.

Utah Statutes

§ 59-14-803.5 — Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty.

Utah § 59-14-803.5

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 § 59-14-803.5 (Publication of licensed distributors -- Retailer transaction only with licensed distributor -- Penalty.) 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. § 59-14-803.5 (2026).

Text

(1)(1)(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.

(1)(b) The list shall be:

(1)(b)(i) published on the commission website; and

(1)(b)(ii) updated by the commission at least once per quarter.

(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).

(3)(3)(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.

(3)(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

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(1) (1)(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.
(1)(b) The list shall be:
(1)(b)(i) published on the commission website; and
(1)(b)(ii) updated by the commission at least once per quarter.
(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).
(3) (3)(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.
(3)(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.