Cigarette & Tobacco Taxes

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

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, Nicotine Products and Electronic Cigarette Products and Utah Code §59-14-805(2).

Bulletins and Notices

• Bulletin 4-20: New Tax and Bond Requirement for Certain Electronic Cigarettes Products (Eff. 7/1/2020)
• Bulletin 5-21: Tax Imposed on Sales of Certain Nicotine Products (Eff. 7/1/2021)

Forms and Publications

• Form TC-69, Utah State Business and Tax Registration
• Form TC-79, Cigarette Revenue Stamps Order Form
• Form TC-191, Declaration of Representative To Take Possession of Cigarette Stamps
• Form TC-550, Cigarette Rolling Machine Operation Certification
• Form TC-722, Retail Sales of Stamped Cigarettes Affidavit
• Form TC-752 Template, Utah Certificate of Compliance by Tobacco Product Manufacturer
• 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 (updated monthly)

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 online at tap.utah.gov. (Retailers, as defined in Section 59-14-102, are not 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