Utah Code Ann. § 59-14-904 – Taxation of a remote retail sale of a cigar or pipe tobacco.

(1) A tax is imposed on a remote retail sale of a cigar or pipe tobacco if the cigar or pipe tobacco was not taxed under Section 59-14-302.
(2)
1. (a) The amount of the tax imposed under this section on a cigar or pipe tobacco is .86 multiplied by:
  1. (i) the actual cost of the cigar or pipe tobacco; or
  2. (ii) if the actual cost is unavailable, the actual cost of the cigar or pipe tobacco as identified in the actual cost list.
2. (b) A remote retail sale of a cigar or pipe tobacco that is subject to the tax imposed by this section is not subject to the tax imposed by Section 59-14-302.
(3) If a tax is due under Subsection (2), a remote seller that meets the requirements of Subsection 59-12-107(2) shall collect the tax from a consumer at the time of a remote retail sale of a cigar or pipe tobacco.
(4) The commission shall deposit the revenue generated by the tax imposed under this section into the General Fund.

Enacted by Chapter 321, 2026 General Session