Tax Commission
Other Tobacco Products (OTP)
Return to Cigarette & Tobacco Taxes
Tax Information for Cigarettes, Tobacco Products, Nicotine Products and Electronic Cigarette Products is in Publication 65
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. 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.