General Information

Bulletins and Notices

• Bulletin 5-11: New Electronic Requirements for Cigarette and Tobacco Taxes (Eff. 6/27/2011)
• Bulletin 6-10: Cigarette and Tobacco Tax Rate Revisions (Eff. 7/1/2010)
• Bulletin 8-10: Moist Snuff Taxation Revisions (Eff. 5/11/2010)
• Bulletin: Cigarettes Sold in Utah Must be Fire-Safe Compliant (Eff. 7/1/2008)

Forms and Publications

• Form TC-69, Utah State Business and Tax Registration
• Form TC-79, Cigarette Revenue Stamps Order Form
• 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

Other Information

• Tobacco Tax Administrative Rules
• Fire Safety Standards for Cigarettes
• Fire Standard Compliant Cigarette Master Approval List

What's New

Electronic Reporting, Returns, License Renewals and Payments

Beginning with the May 2011 filing period (due June 30, 2011), all cigarette/tobacco quarterly and monthly reports, returns, and cigarette/tobacco license renewals must be completed electronically.

The new electronic forms include.

• TC-79 Cigarette Revenue Stamp Order Form
• TC-552 Utah Cigarette Stamp Report
• TC-553 Tobacco Products Tax Return
• TC-554 NPM Quarterly Escrow Payment Affidavit
• TC-555 NPM Sales Information
• TC-557 Utah State Cigarette and Tobacco (PACT) Act Monthly Report
• TC-562 Quarterly Report of Cigarette/RYO Products
• TC-564 Tobacco/Cigarette Refund Request
• TC-752 Utah Certificate of Compliance by Tobacco Manufacturers

All forms will be competed and filed, and payments made, at taxexpress.utah.gov

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 plus any required bond payments. After the initial license is issued, all renewals are completed electronically.

Contact Information

Cigarette/Tobacco Licensing
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
801-297-2200
1-800-662-4335, ext 2200

Tax Information and Enforcement
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
801-297-4647
1-800-662-4335, ext 4647