R865. Tax Commission, Auditing.

R865-20T. Tobacco Tax.

R865-20T-13. Calculation of Tax on Moist Snuff Pursuant to Utah Code Ann. Section 59-14-302.

(1)(a) Tax on moist snuff shall be calculated by multiplying the net weight as listed by the manufacturer, in ounces, of the taxable moist snuff by $0.75.

(b) If the net weight includes a fractional part of an ounce, that fractional part of an ounce shall be included in the calculation.

(2) The calculation described in Subsection (1) shall be carried to three decimal places and rounded up to the nearest cent whenever the third decimal place of the calculation in Subsection (1) is greater than 4.

KEY: taxation, tobacco products

Effective: 8/18/2008