Licensing & 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 tobacco 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. There is a $30 fee for a reinstated permit that has been revoked, suspended, or allowed to expire (Utah Code § 26-62-203).
Retailers are required to notify the Utah State Tax Commission within 30 days in the event that the business location changes (Utah Code § 59-14-202).
Permits are nontransferable. Retailers are required to notify their local health department within 15 days if information on their permit application changes (Utah Code § 26-62-204).
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, vapor products, hookah and tobacco paraphernalia.*
A retailer will be required to get a retail tobacco specialty business permit if at least one of these factors is true:
There is a one-time permit fee of $30 and a yearly renewal fee of $20. There is a $30 fee for a reinstated permit that has been revoked, suspended, or allowed to expire (Utah Code § 26-62-203).
In addition, per Utah Administrative Rule R384-324-3, all retail 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 retail 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.^
^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.
Visit the Utah State Tax Commission’s website for more details: http://tax.utah.gov/tobacco.