1. (1) A retailer may make a remote retail sale of a cigar or pipe tobacco in this state if the retailer:

   1. (a) subject to Section 59-14-903, complies with the licensing and bonding requirements of this part;
   2. (b) subject to Subsection (3), collects and remits the sales and use taxes due under Chapter 12, Sales and Use Tax Act;

   3. (c) reports to the commission, on a quarterly basis after remote retail sales of cigars or pipe tobacco begin:

      1. (i) the number of remote retail sales of cigars or pipe tobacco; and
      2. (ii) the gross sales amount;
   4. (d) subject to Section 59-14-904, collects and remits the tax imposed by this part;
   5. (e) complies with the age and access requirements for cigars or pipe tobacco described in Section 10-8-47 and Title 76, Chapter 9, Part 11, Cigarettes, Tobacco, and Psychotoxic Chemical Solvents;
   6. (f) uses an age verification system; and
   7. (g) requires an individual 21 years old or older to sign for delivery and to take possession of the cigar or pipe tobacco.

2. (2) A remote seller may not:

   1. (a) make a remote retail sale of any product containing nicotine or tobacco that is not a cigar or pipe tobacco; or

   2. (b) make a face-to-face sale that would be permitted under:

      1. (i) Section 59-14-201 without a license described in Section 59-14-201;
      2. (ii) Section 59-14-301 without a license described in Section 59-14-301; or
      3. (iii) Section 59-14-803 without a license described in Section 59-14-803.
3. (3) A remote seller shall obtain a sales and use tax license and collect and remit the applicable sales and use tax in accordance with Chapter 12, Sales and Use Tax Act, if the remote seller meets the requirements of Subsection 59-12-107(2).
4. (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to establish a mechanism for a person to report a perceived violation of this section.

Enacted by Chapter 321, 2026 General Session