Licensing & 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).
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.
*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:
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.
*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.
To read the law regarding tobacco licensing and taxation, go to Utah Code § 59-14.