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 submitting a completed Form TC-69, Utah State Business and Tax Registration application 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.