Tax Commission
Modified Risk Order Tobacco Products
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Tax Information for Cigarettes, Tobacco Products, Nicotine Products and Electronic Cigarette Products is in Publication 65
Manufacturers of products with an FDA modified risk order must submit a copy of the order to the Tax Commission at [email protected] to qualify the products for a reduced tax rate.
The reduced tax rate for the product begins on the first day of the calendar quarter following 90 days from the date the manufacturer submits the copy of the order to the Tax Commission (see Utah Code §59-14-104).
All tobacco products recognized by the state of Utah as having received a Modified Risk Order by the FDA are listed below.
| Product Type | Reduced Rate | Effective Date |
|---|---|---|
| VLN Cigarettes | 50% tax reduction | 10/1/2022 |
| Zyn Chill (3 mg and 6 mg) |
50% tax reduction | 10/1/2026 |
| Zyn Cinnamon (3 mg and 6 mg) |
50% tax reduction | 10/1/2026 |
| Zyn Citrus (3 mg and 6 mg) |
50% tax reduction | 10/1/2026 |
| Zyn Coffee (3 mg and 6 mg) |
50% tax reduction | 10/1/2026 |
| Zyn Cool Mint (3 mg and 6 mg) |
50% tax reduction | 10/1/2026 |
| Zyn Menthol (3 mg and 6 mg) |
50% tax reduction | 10/1/2026 |
| Zyn Peppermint (3 mg and 6 mg) |
50% tax reduction | 10/1/2026 |
| Zyn Smooth (3 mg and 6 mg) |
50% tax reduction | 10/1/2026 |
| Zyn Spearmint (3 mg and 6 mg) |
50% tax reduction | 10/1/2026 |
| Zyn Wintergreen (3 mg and 6 mg) |
50% tax reduction | 10/1/2026 |