Alternative and Other Nicotine Products

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.

Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

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!