Self-Reviews – E-Cigarette Products

The Auditing Division of the Utah State Tax Commission is conducting a self-review of tobacco and e-cigarette products licenses for a potential e-cigarette products tax liability.

Tobacco and e-cigarette tax references may be found in Title 59 Chapter 14, Administrative Rules R865-20T-1 through R865-20T-14, and Publication 65.

The following files will assist you in completing this self-review. If you need additional information, contact the Auditing Division at shaneduvall@utah.gov.

Files and Forms

  • Cover Letter
  • Worksheet – Excel Version | PDF Version
  • Purchases Worksheet – Use a separate Purchases Worksheet for each quarter to report your quarterly Utah sales for periods from July 1, 2020, through March 31, 2021. Print additional worksheets and pages as needed.
    • Excel Version – For your convenience, we recommend using this version. Start with the Checklist & Questionnaire. If you are licensed as a distributor or should be licensed as a distributor, report your Utah sales on the Purchases Worksheet and fill in the blue-shaded fields.
      • Enter your business name, tobacco account number, business address, and the date you submit the self-review. Transfer the quarterly totals from the Purchases Worksheets to the Worksheet.
      • Transfer the total tax and interest due figures for each quarter from the Worksheet to the Summary Part C. Complete the Summary by filling in the blue-shaded fields.
    • PDF Version – If you use this version of the self-review, complete the Checklist & Questionnaire, Purchases Worksheet, Worksheet, and Summary and mail them to the Utah State Tax Commission at 210 N 1950 W in Salt Lake City, Utah 84134.
  • Checklist & Questionnaire
  • Summary – Excel Version | PDF Version