As used in this part:

1. (1) "Licensee" means a person that holds a valid license to sell an electronic cigarette product or a nicotine product.

2. (2)

   1. (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:

      1. (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. destination; or
      2. (ii) who pays the original Utah destination freight charge.
3. (3) "Non-nicotine inhalation product" means the same as that term is defined in Section 76-9-1101.
4. (4) "Non-nicotine inhalation substance" means the same as that term is defined in Section 76-9-1101.
5. (5) "Premarket authorized or pending electronic cigarette product" means the same as that term is defined in Section 76-9-1101.

Amended by Chapter 308, 2026 General Session