Effective July 1, sellers of e-cigarettes and e-cigarette supplies who do not also sell cigarette or tobacco products must register with the Tax Commission and pay a $30 license fee. For more information, see Pub 65, Tax Information for Cigarettes, Tobacco Products and Electronic Cigarette Products.
Bulletins and Notices
- Notice 6-13: Utah Tobacco Updates, including information on Rolling Machine Operator legislation (Eff. 7/1/2013)
Forms and Publications
- Form TC-69, Utah State Business and Tax Registration
- Form TC-79, Cigarette Revenue Stamps Order Form
- Form TC-191, Declaration of Representative To Take Possession of Cigarette Stamps
- Form TC-550, Cigarette Rolling Machine Operation Certification
- Form TC-752, Utah Certificate of Compliance by Tobacco Product Manufacturer. The PDF version of this form is no longer available online. Please file electronically using the TC-752 Template, at taxexpress.utah.gov.
- Pub 51, Utah Approved Tobacco Manufacturers and Cigarette/RYO Brands
- Pub 65, Tax Information for Retailers, Distributors and Stampers of Cigarettes and Tobacco Products
- Tobacco Tax Administrative Rules
- Fire Safety Standards for Cigarettes
- Fire Standard Compliant Cigarette Master Approval List
Electronic Reporting, Returns, License Renewals and Payments
All cigarette/tobacco reports, returns, and cigarette/tobacco license renewals must be completed electronically at taxexpress.utah.gov.
Current electronic forms
- TC-79 Cigarette Revenue Stamp Order Form
- TC-553 Tobacco Products Tax Return
- TC-557 Utah State Cigarette and Tobacco (PACT) Act Monthly Report
- TC-564 Tobacco/Cigarette Refund Request
- TC-752 Utah Certificate of Compliance by Tobacco Manufacturers
Note: New Cigarette/Tobacco License applications, Form TC-69, Utah State Business and Tax Registration, must be completed, signed and mailed along with the $30.00 application fee per location plus any required bond payments. After the initial license is issued, all renewals are $20 per location and completed electronically. If you have more than one location (including vending machines), complete form TC-69B. We will set all licenses for your account to renew on the same date.
Contact for Licensing Information or Enforcement
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
801-297-2200 or 800-662-4335