UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 14. Cigarette and Tobacco Tax and Licensing Act |
Part 2. Cigarettes |
§ 59-14-207.5. Transactions only with licensed manufacturers, importers, distributors, and retailers.
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(1) A manufacturer or importer may sell or distribute cigarettes to a licensee if that person is located or doing business in the state, including on any tribal lands located in the state. (2) An importer may obtain cigarettes only from a licensed manufacturer. (4) A retailer may obtain cigarettes only from a properly licensed person.
Enacted by Chapter 217, 2004 General Session