Utah Statutes
§ 59-14-808 — Restrictions on mail order or Internet sales.
Utah § 59-14-808
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 § 59-14-808 (Restrictions on mail order or Internet sales.) 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. § 59-14-808 (2026).
Text
(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 a non-taxed nicotine product or a non-taxed electronic cigarette product; and
(1)(a)(ii) stores, sells, or otherwise disposes of a nicotine product or an electronic cigarette product.
(1)(b) "Licensed person" means the same as that term is defined in Section 59-14-409.
(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 a nicotine product or an electronic cigarette product to consumers for personal consumption.
(2)A person, distributor, man
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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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-14-808, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-14-808.