Utah requires all businesses to obtain a permit and licenses before selling tobacco (Utah Code §. 26-62-201 ; Utah Code § 59-14-201) or e-cigarette products (Utah Code § 59-14-803). A business needs to take the following steps in this order to be able to sell tobacco products in Utah.
Step 1. Obtain a license from the Utah Tax Commission
Step 2. Obtain a permit from the local health department where the business is located
Step 3. Obtain a business license from the city or county licensing office
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 tax commission’s website here 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. There is a one-time $250 plan review fee. For more details contact your local health department.
The tobacco specialty permit 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; or a public arcade.
To read the law regarding tobacco taxation, go to Utah Code § 59-14.