Tax Commission
Alternative and Other Nicotine Products
Return to Cigarette & Tobacco Taxes
Tax Information for Cigarettes, Tobacco Products, Nicotine Products and Electronic Cigarette Products is in Publication 65
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 73 percent of the manufacturer’s sales price, and the tax rate for an alternative nicotine product that is a nicotine pouch is $1.00/can and 5 cents on each pouch over 20. The tax rate for a non-therapeutic nicotine device is 71 percent of the manufacturer’s sales priceg. For more information, see Pub 65, Tax Information for Cigarettes, Tobacco Products and Electronic Cigarette Products and Utah Code Ann. §59-14-804.