Contact Us

Internet & Catalog Purchases

Scheduled Maintenance

Taxpayer Access Point (TAP) may be down intermittently on Saturday, December 10th, while we make system changes. We apologize for any inconvenience.

It is Illegal to Buy Cigarettes/Tobacco Products by Internet, Phone, or Mail-Order

The sale and/or purchase of cigarette/tobacco products via the internet, phone, or by mail-order is prohibited, except to licensed persons. Distributors or wholesalers who sell cigarette or tobacco products into Utah must ascertain whether or not a person ordering the cigarette/tobacco products is licensed in the state. The law is intended to direct consumers to licensed vendors of cigarette products. This law ensures that:

  1. cigarette/tobacco products sold in Utah are treated as controlled substances;
  2. taxes are collected on the sale of cigarette/tobacco products.

For more information, see Utah Code §59-14-509.


Any person making sales to unlicensed individuals in Utah via the internet, phone, or mail order will be subject to a fine of up to $5,000 for each violation. Each sale into Utah will be considered a separate violation.


Private citizens who do not own or operate a business (as cigarette/tobacco retailer, distributor, wholesaler, or manufacturer) are not permitted under Utah law to obtain a cigarette/tobacco license. For more information on cigarette/tobacco licensing see Cigarette and Tobacco Licensing.