Wholesalers, distributors and retailers of cigarette, e-cigarette products, and tobacco products must be licensed by the Utah State Tax Commission in addition to required local licenses.
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 will not be charged the $30 license fee or $20 renewal fee from the tax Commission. Licenses are valid for three years. If ownership, tax identification number, or location changes, a new license is required. The Tax Commission will set all licenses for your account to renew on the same date.
All license renewals must be completed electronically at tap.utah.gov. In order to reinstate a license revoked or suspended, or allowed to expire, a licensee must file Form TC-69, Utah State Business and Tax Registration, with the Tax Commission and pay the $30 reinstatement fee.
Application is made on Form TC-69, Utah State Business and Tax Registration. The completed application may be mailed to the Tax Commission or you may deliver it to any Tax Commission office.
Cigarette, e-cigarette products, and tobacco products licenses are not issued immediately. Processing time is approximately 7-10 working days when submitting in person and three weeks when submitting by mail.
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, e-cigarette products, and/or tobacco products from unlicensed sources are required to collect and remit cigarette, e-cigarette products, and tobacco 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 products and tobacco products ($1,500 minimum for both functions).
Application is made on Form TC-69, Utah State Business and Tax Registration.
The bond should be attached to the completed Form TC-69 application. The bond is generally a surety bond but cash may also be accepted. 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.
The completed application and bonding information may be mailed to the Tax Commission or you may 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.