Licensing

Tobacco Permit and Licensing

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).

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 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.

 

Tobacco Specialty Business License

*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. 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.

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; or a public arcade.

 

Taxation

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

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