Other Tobacco Products (OTP)

OTP Tax & Reporting Requirements

Wholesalers, distributors, and retailers who purchase OTP from unlicensed sources are required to first obtain a Cigarette and Tobacco license by completing an online Form TC-69, Utah State Business and Tax Registration application at Taxpayer Access Point with the minimum $500 bond.

These wholesalers, distributors, and retailers are also required to collect and remit all tobacco taxes on the products purchased. This is reported quarterly on the TC-553, Tobacco Products Tax Return, and accompanying schedules. The TC-553 is filed electronically using Taxpayer Access Point.

Retailers who purchase cigarettes and/or OTP with cigarette and/or tobacco taxes paid by the seller are not required to remit any additional tobacco taxes.

This website is provided for general guidance only. It does not contain all tax and motor vehicle laws or rules.

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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.

Continue to TAP

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.

Effective: June 1, 2024 – To improve efficiency, we have moved all Utah State Business and Tax Registrations (TC-69 and related schedules) online.
Continue to TC-69
I understand I must include appropriate schedules

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!