Tobacco Licensing and Permitting

Utah law requires tobacco retailers to go through the following steps before the retailer can advertise, display or sell tobacco products, including vape products, in Utah. (Utah Code § 59-14-201; Utah Code § 59-14-803; Utah Code §. 26-62-201).

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. Obtaining a bond may also be required.

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 § 26-62-202; Utah 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 at least one of these factors is true:

Sales of tobacco or e-cigarettes are 35 percent or more of a business’s quarterly gross receipts.
20% or more of the public retail floor space is allocated to the offer, display, or storage of tobacco products;
20% or more of the total shelf space is allocated to the offer, display, or storage of tobacco products; or
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, per Utah Administrative Rule R384-324-3, all tobacco specialty businesses must pay a one-time $250 plan review fee. The $250 plan review fee can be charged by the local health departments every time there is a change in ownership of a tobacco specialty business, therefore requiring a new permit application. For more details contact your local health department.

The regulation of a retail tobacco specialty business requires additional standards. These standards include zoning requirements, but are not limited to only zoning regulations.*

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

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

Utah Administrative Rule R384-324 – Tobacco Retailer Permit.

*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.

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