Cigarette & Tobacco Taxes

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General Information

E-cigarettes

E-Cigarette products are taxable as of July 1, 2020. Anyone importing e-cigarette substances or prefilled electronic cigarettes must pay tax on those products upon first receipt in Utah. The tax rate is 56 percent of the manufacturer’s sales price and must be paid electronically. For more information, see Pub 65, Tax Information for Cigarettes, Tobacco Products and Electronic Cigarette Products and Utah Code §59-14-805(2).

Bulletins and Notices

Forms and Publications

Other Information

Electronic Reporting, Returns, License Renewals and Payments

All cigarette/tobacco reports, returns, and cigarette/tobacco license renewals must be completed electronically* at tap.utah.gov.

Current electronic forms

  • TC-79 Cigarette Revenue Stamp Order Form
  • TC-553 Tobacco Products Tax Return
  • TC-557 Utah State Cigarette and Tobacco (PACT) Act Monthly Report
  • TC-564 Tobacco/Cigarette Refund Request
  • TC-752 Utah Certificate of Compliance by Tobacco Manufacturers

Note: New E-Cigarette and 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 per location plus any required bond payments. After the initial license is issued, all renewals are $20 per location and completed electronically. (Retailers, as defined in Section 59-14-102, will not be charged the fee; however, retailers are required to obtain a tobacco retail permit from their local health department.) If you have more than one location (including vending machines), complete form TC-69B. We will set all licenses for your account to renew on the same date.

*Note: For security reasons, Taxpayer Access Point is not available in most countries outside the United States. Please contact us at 801-297-2200 or taxmaster@utah.gov for more information.

Contact for Licensing Information or Enforcement

Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
801-297-2200 or 800-662-4335

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!