Licensing & Permitting

Tobacco Licensing and Permitting

Utah requires all tobacco retailers to obtain a tobacco license from the Utah State Tax Commission and a health department tobacco permit before selling tobacco (Utah Code § 59-14-201; Utah Code §. 26-62-201) or e-cigarette products (Utah Code § 59-14-803).

A business needs to take the following steps in this order to be able to place tobacco products in public view, display any advertisement related to tobacco products and to sell tobacco products in Utah.

Step 1. Go to the Utah Department of Commerce to register your business

Step 2. Obtain a tobacco license from the Utah State Tax Commission

Step 3. Obtain a permit from the local health department where the business is located

Step 4. Obtain a business license from the city or county licensing office where the business is located

There is a one-time permit fee of $30 and a renewal fee of $20 every two years (Utah Code § 26-62-203).

A license and permit are required for each separate place of business (Utah Code § 26-62-202Utah Code § 59-14-202).

Tobacco sales to minors may result in a suspension or revocation of the tobacco permit (Utah Code § 26-62-305).

Visit the Utah State Tax Commission’s website for more details on applying for a license: http://tax.utah.gov/tobacco.

To read the law regarding tobacco licensing, go to Utah Code § 59-14.

To read the law regarding tobacco retail permitting, go to Utah Code § 26-62 and Utah Administrative Rule R384-324.

 

 

Tobacco Specialty Business Permit

*Includes traditional tobacco products as well as vapor products and hookah.*

A retailer will be required to get a retail tobacco specialty business permit if:

  1. Sales of tobacco or e-cigarettes are 35 percent or more of a business’s quarterly gross receipts.
  2. 20% or more of the public retail floor space is allocated to the offer, display, or storage of tobacco products;
  3. 20% or more of the total shelf space is allocated to the offer, display, or storage of tobacco products; or
  4. The retail space features a self-service display for tobacco products.

There is a one-time permit fee of $30 and a yearly renewal fee of $20. In addition, all tobacco specialty businesses must pay a one-time $250 plan review fee, as outlined in Utah Administrative Rule R384-324-3. For more details contact your local health department.

The regulation of a retail tobacco specialty business requires additional standards. These include state zoning laws.

Utah Code § 10-8-41.6 Regulation of retail tobacco specialty business.

Utah Code § 17-50-333 Regulation of retail tobacco specialty business.

*A community location includes: a public or private school; a child care facility; a trade/technical school; a church; a public library; a public playground; a public park; a youth center; a public recreational facility; a public arcade; or a homeless shelter.

 

Taxation

To read the law regarding tobacco licensing and taxation, go to Utah Code § 59-14.

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