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 § 26B-7-507, § 59-14-301, § 59-14-803, § 26-62-201.
What fees should I expect to pay when I apply for the tobacco permit?
A retailer will be required to get a retail tobacco specialty business permit if any of these factors are true:
Permit fee. New Permit: $30; Permit renewal (General Retailer: every other year; Retail Tobacco Specialty Business: yearly): $20; Reinstated permit: $30 (for permits that have been revoked, suspended, or allowed to expire).
Plan review fee: Plan review fee: $250. (Utah Administrative Rule R384-324-3)
The following include more information about what is required for retail tobacco specialty businesses:
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-7-506, a local health department may inspect a tobacco retailer to determine whether the tobacco retailer:
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.