UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 14. Cigarette and Tobacco Tax and Licensing Act |
Part 1. General Provisions |
§ 59-14-102. Definitions.
Latest version.
- As used in this chapter:
(2) "Cigarette rolling machine" means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes. (3) "Cigarette rolling machine operator" means a person who: (a) (i) controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and (ii) makes the cigarette rolling machine available for use by another person to produce a cigarette; or (b) offers for sale, at retail, a cigarette produced from the cigarette rolling machine. (4) "Consumer" means a person that is not required: (a) under Section 59-14-201 to obtain a license under Section 59-14-202; or (b) under Section 59-14-301 to obtain a license under Section 59-14-202. (5) "Counterfeit cigarette" means: (a) a cigarette that has a false manufacturing label; or (b) a package of cigarettes bearing a counterfeit tax stamp. (6) "Importer" means a person who imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution. (7) "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. (8) "Little cigar" means a roll for smoking: (a) made wholly or in part of tobacco; (b) that uses an integrated cellulose acetate filter or other similar filter; and (c) that is wrapped in a substance: (i) containing tobacco; and (ii) that is not exclusively natural leaf tobacco. (9) (a) Except as provided in Subsection (9)(b), "manufacturer" means a person who manufactures, fabricates, assembles, processes, or labels a finished cigarette. (b) "Manufacturer" does not include a cigarette rolling machine operator. (10) "Moist snuff" means tobacco that: (a) is finely: (i) cut; (ii) ground; or (iii) powdered; (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; (c) is not intended to be: (i) smoked; or (ii) placed in the nasal cavity; and (d) except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including: (i) tablets; (ii) lozenges; (iii) strips; (iv) sticks; or (v) packages containing multiple single-use units. (11) "Retailer" means a person that: (a) sells or distributes a cigarette to a consumer in the state; or (b) intends to sell or distribute a cigarette to a consumer in the state. (12) "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. (13) (a) "Tobacco product" means a product made of, or containing, tobacco. (b) "Tobacco product" includes: (i) a cigarette produced from a cigarette rolling machine; (ii) a little cigar; or (iii) moist snuff. (c) "Tobacco product" does not include a cigarette. (14) "Tribal lands" means land held by the United States in trust for a federally recognized Indian tribe.
Amended by Chapter 148, 2013 General Session