Utah Statutes
§ 59-14-804 — Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device.
Utah·Title 59 Revenue and Taxation·Ch. 59-14 Cigarette and Tobacco Tax and Licensing Act·Part 59-14-8 Electronic Cigarette and Nicotine Product Licensing and Taxation Act
(1)(1)(a) Beginning on July 1, 2020, a tax is imposed upon the following:
(1)(a)(i) an electronic cigarette substance; and
(1)(a)(ii) a prefilled electronic cigarette.
(1)(b) Beginning on July 1, 2021, a tax is imposed upon the following:
(1)(b)(i) a nontherapeutic nicotine device substance; and
(1)(b)(ii) a prefilled nontherapeutic nicotine device.
(1)(c) Beginning on July 1, 2021, a tax is imposed upon an alternative nicotine product.
(2)(2)(a) The amount of tax imposed under Subsections (1)(a) and (b) is .56 multiplied by the manufacturer's sales price.
(2)(b) (2)(b)(i) The tax under Subsection (1)(c) on an alternative nicotine product is imposed:
(2)(b)(i)(A) at a rate of $1.83 per ounce; and
(2)(b)(i)(B) on the basis of the net weight of the alternative nicotine product as listed b
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Utah § 59-14-804 (Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 300, 2023 General Session
Nearby Sections
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Definitions.