Licensing & Permitting
Utah law requires tobacco retailers to go through the following steps before the retailer can advertise, display or sell tobacco products, electronic cigarette products, and nicotine products. (Utah Code § 59-14-201, § 59-14-301, § 59-14-803, § 26B-7-507).
Step 1. Go to the Utah Department of Commerce to register the 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 and/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 There is a $30 fee for a reinstated permit that has been revoked, suspended, or allowed to expire (Utah Code § 26B-7-509).
A license and permit are required for each separate place of business (Utah Code § 59-14-201, § 59-14-301, § 59-14-803, § 26B-7-507).
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 § 26B-7-510).
Tobacco product, electronic cigarette product, or nicotine product sales to individuals younger than 21 may result in the suspension or revocation of the tobacco permit (Utah Code § 26B-7-518).
Please contact the Utah State Tax Commission for taxation and bonding questions: http://tax.utah.gov/tobacco or tax.utah.gov, or call their General Questions and Taxpayer Services at (801) 297-2200 or their Technical Research Unit at (801) 297-7705.
Visit the Business Licensing & Registration Guide by State of Utah Department of Commerce Division of Corporations & Commercial Code.
Products containing cannabidiol (CBD), including CBD e-liquid pods and prefilled CBD electronic cigarettes, sold at tobacco retailers must be registered with the Utah Department of Agriculture and Food’s Utah Industrial Hemp Program. In addition, all retail establishments that market and/or sell industrial hemp products must apply for and maintain a hemp retail permit with the Utah Department of Agriculture and Food (UDAF). Click on this flyer for more details or call (801) 982-2375 for questions.
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 § 26B-7 Part 5 and Utah Administrative Rule R384-324.
For the definitions of tobacco products, electronic cigarette products, and nicotine products, please go to Utah Code § 76-10-101.
If a retail owner or an employee is convicted of selling a tobacco product, an electronic cigarette product, or a nicotine product to an individual younger than 21, or violating Utah Code § 76-10-114, the local health department shall also impose a civil penalty on the tobacco retailer. Civil penalties may also be imposed on a tobacco retailer for violating the terms of a tobacco, electronic cigarette, and nicotine product retail permit. This guide has more information about the specific penalties.
Refer to Utah Code § 26B-7-514, § 26B-7-517, § 26B-7-518, and § 76-10-114.
Civil monetary penalties can be reduced if the tobacco retailer has proof of a documented employee training program and evidence that the employee was trained. Refer to Utah Code § 26B-7-519 for more information. The Utah Tobacco Retailer Guide and training is an approved employee training program.
A retailer will be required to get a retail tobacco specialty business permit if any 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 § 26B-7-509).
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 the local health department.
Retail tobacco specialty businesses are subject to the following additional requirements:
1. Proximity – To be permitted as a retail tobacco specialty business, the business may not be located within:
*Community location includes any: public or private K-12 school, licensed child-care or preschool, trade or technical school, church, public library, public playground, public park, youth center or other place used primarily for youth-oriented activities, public recreational facility, public arcade, or homeless shelter (Utah Code § 10-8-41.6(1)(a), § 17-50-333(1)(a)).
*Beginning July 1, 2022, a retail tobacco specialty business that has a business license and is operating in a city or county may not be located within 1,000 feet of a public or private kindergarten, elementary, middle, junior high, or high school, even if the business had “grandfather status” prior (Utah Code § 10-8-41.6(7), § 17-50-333(7)). Contact the local health department for questions.
2. Pay a one-time $250.00 plan review fee.
3. Prominently display a sign on the public entrance of the retail tobacco specialty business that communicates individuals younger than 21 may not enter or be present at the tobacco specialty businesses (e.g., must be 21 or older to enter) and that the sale of tobacco products and electronic cigarette products to individuals younger than 21 is prohibited (Utah Code § 26B-7-511, § 76-10-105.1(4)).
4. Verification of Proof of Age. As of July 1, 2020 all retail tobacco specialty businesses are required to electronically verify the I.D. of all individuals that enter the premises and purchases tobacco products, electronic cigarette products, and nicotine products (Utah Code § 26B-7-511(1), § 26B-7-521).
5. May not employ an individual under 21 years old; or permit an employee under 21 years old to sell a tobacco product, an electronic cigarette product, or a nicotine product (Utah Code § 26B-7-511(2)).
The following include more information about what is required for retail tobacco specialty businesses:
Utah Code § 10-8-41.6 Regulation of retail tobacco specialty business.
Utah Code § 17-50-333 Regulation of retail tobacco specialty business.
Utah Code § 26B-7 Part 5 Regulation of Smoking, Tobacco Products, and Nicotine Products.
Utah Administrative Rule R384-324 – Tobacco Retailer Permit.
Effective July 1, 2020, a new excise tax will be enacted on electronic cigarette substances and prefilled electronic cigarettes. If a tobacco retailer sells these products, the business may also need to comply with new bonding requirements (Utah Code § 59-14-803, § 59-14-804).
Please contact the Utah State Tax Commission for taxation and bonding questions: http://tax.utah.gov/tobacco or tax.utah.gov, or call their General Questions and Taxpayer Services at (801) 297-2200 or their Technical Research Unit at (801) 297-7705.
To read the law regarding tobacco licensing and taxation, go to Utah Code § 59-14.
Per Utah Code § 26B-7-516, a local health department may inspect a tobacco retailer to determine whether the tobacco retailer:
Inspections will be carried out in a similar way to other health laws – through complaints and annual inspections.
Local health department staff does an annual inspection, inspection due to a previous warning or violation, or does an additional inspection due to a complaint from the public. During the inspection if the local health department staff identifies a violation, the local health department may provide a warning or violation to the retailer to fix the problem.
If you have questions, please contact your local health department.
Disclaimer: Any information submitted on this website may be shared with other government entities as permitted by law, including local health departments, for the purposes of investigation and enforcement.