Internet & Catalog Purchases

Print Friendly, PDF & Email

It is Illegal to Buy Cigarettes/Tobacco Products by Internet, Phone, or Mail-Order

The sale and/or purchase of cigarette/e-cigarette products and tobacco products via the internet, phone, or by mail-order is prohibited, except to licensed persons. Distributors or wholesalers who sell cigarette or tobacco products into Utah must ascertain whether or not a person ordering the cigarette/tobacco products is licensed in the state. The law is intended to direct consumers to licensed vendors of cigarette products. This law ensures that:

  1. cigarette/tobacco products sold in Utah are treated as controlled substances;
  2. taxes are collected on the sale of cigarette/tobacco products.

For more information, see Utah Code §59-14-509.

Penalty

Any person making sales to unlicensed individuals in Utah via the internet, phone, or mail order will be subject to a fine of up to $5,000 for each violation. Each sale into Utah will be considered a separate violation.

Important

Private citizens who do not own or operate a business (as cigarette/tobacco retailer, distributor, wholesaler, or manufacturer) are not permitted under Utah law to obtain a cigarette/tobacco license. For more information on cigarette/tobacco licensing see Cigarette and Tobacco Licensing.

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!