Alternative nicotine products and non-therapeutic nicotine products are taxable as of July 1, 2021. Anyone purchasing untaxed alternative nicotine products or untaxed non-therapeutic nicotine products for resell must pay tax on those products upon the first receipt in Utah and must also be licensed as a distributor. Retailers only purchase tax-paid products for resell and must be licensed as a retailer. The tax rate for an alternative nicotine product is $1.83 per ounce, and the tax rate for a non-therapeutic nicotine device is 56 percent of the manufacturer’s sales price plus shipping. For more information, see Pub 65, Tax Information for Cigarettes, Tobacco Products and Electronic Cigarette Products and Utah Code §59-14-804.