Tax Commission

• General Information
• Electronic Reporting, Returns, License Renewals and Payments
• Contact for Licensing Information or Enforcement

General Information

The Tax Commission may conduct inspections and/or audits of retailers and distributors for tax compliance.

Recent Changes

• Effective July 1, 2026, the tax rate for the following products will be increased: cigarettes, electronic cigarettes, and non-therapeutic nicotine devices. Also, the weight-based tax rate for alternative nicotine products will be replaced with a flat rate per product if they contain pouches or a percentage of the manufacturer’s sales price if they do not contain pouches.
• Every retailer, distributor, stamper, jobber, wholesaler or manufacturer that has cigarettes in inventory at midnight June 30, 2026, that was taxed at the old rate, must report and pay the inventory tax on the unsold products by completing TC-563, Cigarette Stamp Inventory Tax Worksheet, online at Taxpayer Access Point.
• The definition for “Electronic cigarette product” now includes a non-nicotine inhalation product and a non-nicotine inhalation substance.
• Beginning January 1, 2025, the sale of flavored e-cigarette products, except tobacco and menthol, are prohibited and a person may not sell or offer for sale an e-cigarette product that is not included in the registry. A wholesaler, distributor, or retailer who sells an e-cigarette that is not included in the registry shall be subject to a penalty of $1,000 for each unit of product offered for sale. The Electronic Cigarette Product Registry can be found on Taxpayer Access Point.

For more information, see Pub 65, Tax Information for Cigarettes, Tobacco Products, Nicotine Products and Electronic Cigarette Products and Utah Code Ann. §59-14-204(2), §59-14-215, §59-14-804(2).