Wholesalers, distributors and retailers of cigarettes, tobacco products, nicotine products and e-cigarette products must be licensed by the Utah State Tax Commission in addition to required local licenses.
There is no licensing fee for entities that handle e-cigarette products and nicotine products but do not handle cigarette or tobacco products.
For entities handling cigarette and tobacco products, the initial state license fee is $30 per location and the renewal fee is $20 per location. Retailers are also required to obtain a tobacco retail permit from their local health department, therefore retailers are not charged the $30 license fee or $20 renewal fee from the Tax Commission. Licenses are valid for three years. A new license is required if ownership, tax identification number or location changes. The Tax Commission will set all licenses for your account to renew on the same date.
You must complete all license renewals online at tap.utah.gov. In order to reinstate a revoked, suspended or expired license, a licensee must file a TC-69 online at tap.utah.gov, or download and complete Form TC-69, Utah State Business and Tax Registration, then submit it to the Tax Commission and pay the $30 reinstatement fee, if applicable.
To apply for a license online, use tap.utah.gov (Apply for tax accounts link) or submit paper application Form TC-69, Utah State Business and Tax Registration. Mail the paper application to the Tax Commission or deliver it to any Tax Commission office.
Cigarette/tobacco products and e-cigarette products/nicotine products licenses are not issued immediately. Processing time is two to four weeks.
Only state approved cigarettes may be sold in Utah. See Utah Cigarette Directory for a complete list of approved brands.
Wholesalers, distributors, and retailers who purchase cigarette, tobacco products, nicotine products and e-cigarette products from unlicensed sources are required to collect and remit taxes on the products purchased.
In addition to the cigarette license, these wholesalers and distributors are required to post a bond with the state. See links to bond forms below. The bond requirement is a minimum of $500 each for either stamping cigarettes or distributing e-cigarette/nicotine products and tobacco products ($1,500 minimum for all functions).
Apply for a license online at tap.utah.gov (Apply for tax accounts link) or submit paper application Form TC-69, Utah State Business and Tax Registration. Mail the paper application to the Tax Commission or deliver it to any Tax Commission office.
If you wish to submit a surety bond, you must submit the original bond with the Form TC-69 application or upon request from the Tax Commission. The company you choose for your surety bond must have a certificate in good standing with the Utah Insurance Department (insurance.utah.gov) and must have a rating from A.M. Best Company of B+ or better. Company ratings from A.M. Best are available free at ambest.com. A cash bond may also be accepted, by submitting a bond payment through tap.utah.gov.
Mail the completed application and bond information to the Tax Commission or deliver it to any Tax Commission office.
Retailers who purchase cigarettes and/or tobacco products with the cigarette and/or tobacco taxes paid by the seller are not required to post a bond.