As used in this chapter:

1. (1) "Alternative nicotine product" means the same as that term is defined in Section 76-9-1101.

2. (2)

   1. (a) "Cigar" means the same as that term is defined in Section 76-9-1101.
   2. (b) "Cigar" does not include a little cigar.

3. (3) "Cigarette" means a roll made wholly or in part of tobacco:

   1. (a) regardless of:

      1. (i) the size of the roll;
      2. (ii) the shape of the roll;
      3. (iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or
      4. (iv) whether the tobacco is heated or burned; and
   2. (b) if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco.
4. (4) "Cigarette rolling machine" means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes.

5. (5) "Cigarette rolling machine operator" means a person that:

   1. (a)

      1. (i) controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and
      2. (ii) makes the cigarette rolling machine available for use by another person to produce a cigarette; or
   2. (b) offers for sale, at retail, a cigarette produced from the cigarette rolling machine.

6. (6) "Consumer" means a person that is not required:

   1. (a) under Section 59-14-201 to obtain a license under Section 59-14-202;
   2. (b) under Section 59-14-301 to obtain a license under Section 59-14-202;
   3. (c) to obtain a license under Section 59-14-803; or
   4. (d) to obtain a license under Section 59-14-903.

7. (7) "Counterfeit cigarette" means:

   1. (a) a cigarette that has a false manufacturing label; or
   2. (b) a package of cigarettes bearing a counterfeit tax stamp.

8. (8)

   1. (a) "Electronic cigarette" means the same as that term is defined in Section 76-9-1101.
   2. (b) "Electronic cigarette" does not include a cigarette or a tobacco product.
9. (9) "Electronic cigarette product" means the same as that term is defined in Section 76-9-1101.
10. (10) "Electronic cigarette substance" means the same as that term is defined in Section 76-9-1101.
11. (11) "Importer" means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution.
12. (12) "Indian tribal entity" means a federally recognized Indian tribe, tribal entity, or any other person doing business as a distributor or retailer of cigarettes on tribal lands located in the state.

13. (13) "Little cigar" means a roll for smoking that:

    1. (a) is made wholly or in part of tobacco;
    2. (b) uses an integrated cellulose acetate filter or other similar filter; and

    3. (c) is wrapped in a substance:

       1. (i) containing tobacco; and
       2. (ii) that is not exclusively natural leaf tobacco.

14. (14)

    1. (a) "Manufacturer" means a person that:

       1. (i) manufactures, fabricates, assembles, processes, or labels a finished cigarette; or
       2. (ii) makes, modifies, mixes, manufactures, fabricates, assembles, processes, labels, repackages, relabels, or imports an electronic cigarette product or a nicotine product.
    2. (b) "Manufacturer" does not include a cigarette rolling machine operator.

15. (15) "Moist snuff" means tobacco that:

    1. (a) is finely cut, ground, or powdered;
    2. (b) has at least 45% moisture content, as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

    3. (c) is not intended to be:

       1. (i) smoked; or
       2. (ii) placed in the nasal cavity; and

    4. (d) except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including:

       1. (i) tablets;
       2. (ii) lozenges;
       3. (iii) strips;
       4. (iv) sticks; or
       5. (v) packages containing multiple single-use units.
16. (16) "Nicotine" means the same as that term is defined in Section 76-9-1101.

17. (17) "Nicotine pouch product" means an alternative nicotine product that:

    1. (a) delivers nicotine in the form of a pouch containing a solid, gel, or paste; and
    2. (b) is intended for human consumption or placement in the oral cavity for absorption into the human body by any means other than inhalation.
18. (18) "Nicotine product" means the same as that term is defined in Section 76-9-1101.
19. (19) "Nontherapeutic nicotine device" means the same as that term is defined in Section 76-9-1101.
20. (20) "Nontherapeutic nicotine device substance" means the same as that term is defined in Section 76-9-1101.
21. (21) "Nontherapeutic nicotine product" means the same as that term is defined in Section 76-9-1101.

22. (22) "Pipe tobacco" means loose leaf tobacco that:

    1. (a) is intended to be burned in a pipe; or
    2. (b) because of the tobacco's appearance, type, packaging, or labeling, is suitable to be used, and likely to be offered or purchased for use, in a pipe.
23. (23) "Prefilled electronic cigarette" means the same as that term is defined in Section 76-9-1101.
24. (24) "Prefilled nontherapeutic nicotine device" means the same as that term is defined in Section 76-9-1101.

25. (25) "Retailer" means a person that:

    1. (a) sells or distributes a cigarette, a cigar, pipe tobacco, an electronic cigarette product, or a nicotine product to a consumer in the state; or
    2. (b) intends to sell or distribute a cigarette, a cigar, pipe tobacco, an electronic cigarette product, or a nicotine product to a consumer in the state.
26. (26) "Stamp" means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205.

27. (27)

    1. (a) "Tobacco product" means a product made of, or containing, tobacco.

    2. (b) "Tobacco product" includes:

       1. (i) a cigarette produced from a cigarette rolling machine;
       2. (ii) a little cigar; or
       3. (iii) moist snuff.
    3. (c) "Tobacco product" does not include a cigarette.
28. (28) "Tribal lands" means land held by the United States in trust for a federally recognized Indian tribe.

Amended by Chapter 321, 2026 General Session