Vapor Taxes - UT
Utah - Excise Taxes apply to Tobacco Products. Tobacco Products may only be sold face-to-face.
Prohibited Internet Sales: ELiquid with or without nicotine, ECig Devices, Tanks, Clearomizers, and components used in the consumption of the ELiquid (whether or not they contain nicotine).
Not prohibited: Non-consumable products: general use batteries, multipurpose flavorings, chargers, accessories, lanyards or other products that are not e-cigarettes or a component of.
Information is current as of: June 08, 2021 If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com
*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***
DEFINITIONS (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context. For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above. If you are aware of a change or error in this information, please contact us.)
Only “licensed persons” can place orders or make purchases via the internet, mail, phone, or other electronic means. Utah Code Ann. § 59-14-509 (2019).
Retailers may only sell tobacco products and e-cigarettes to consumers in face-to-face exchanges. Tobacco specialty stores and adult facilities may have vending machines or self-service displays. Utah Code Ann. § 76-10-105.1 (2019).
Electronic cigarette means “
(i) any electronic oral device: (A) that provides an aerosol or vapor of nicotine or other substance; and (B) which simulates smoking through the use or inhalation of the device;
(ii) a component of [such a device]; or
(iii) an accessory sold in the same package as [such a device]…[and] includes an oral device that is: (i) composed of a heating element, battery, or electronic circuit; and (ii) marketed, manufactured, distributed, or sold as [an e-cigarette, e-cigar, e-pipe or]…any other product name or descriptor....”
Utah Code Ann. 76-10-101(4) (2021)
Electronic cigarette product means “an electronic cigarette, an electronic cigarette substance, or a prefilled electronic cigarette.” Utah Code Ann. 76-10-101(5) (2021)
Electronic cigarette substance means “any substance, including liquid containing nicotine, used or intended for use in an electronic cigarette.” Utah Code Ann. 76-10-101(6) (2021)
Prefilled electronic cigarette means “an electronic cigarette that is sold prefilled with an electronic cigarette substance. Utah Code Ann. § 76-10-101(14) (2021)
Tobacco product means (a) a tobacco product...; or (b) tobacco paraphernalia as defined in Section 76-10-101.” Utah Code Ann. §§ 26-62-102(13); 17-50-333(1)(j); 10-8-41.6(1)(j) (2021)
Tobacco paraphernalia means “equipment, product, or material of any kind that is used, intended for use, or designed for use to package, repackage, store, contain, conceal, ingest, inhale, or otherwise introduce a tobacco product, an electronic cigarette substance…into the human body.” Utah Code Ann. § 76-10-101(18)(a) (2021)
Retail sales of electronic cigarette product to consumer must be through a face-to-face exchange, except sales through a tobacco specialty shop, vending machine or self-service display inaccessible to persons under age 21. The minimum age of entry will be increased to 21 as of July 1, 2021. Utah Code Ann. § 76-10-105.1(2), (3) (2021)
Internet and other remote sales restricted to “licensed persons” (including licensed distributors, manufacturers and retailers). Utah Code Ann. § 59-14-509 (2021)
Flavored electronic cigarette products may only be sold through tobacco retail specialty businesses. Utah Code Ann. § 76-10-113(1) (2021)