Stamping Requirements

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Wholesalers, distributors and/or retailers who choose to affix cigarette stamps to packs of cigarettes must 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 cash bond (a higher bond may be required based on activity).

Every pack of cigarettes must be stamped before it can be legally offered for sale in Utah.

Cigarettes must have the correct stamp affixed within 72 hours of receipt by wholesalers, distributors or retailers in Utah.

There are two classes of cigarette manufacturers, a participating manufacturer (PM) and a non-participating manufacturer (NPM).

  • A PM is a tobacco product manufacturer that is, or becomes, a signatory to the Master Settlement Agreement between the leading US tobacco manufacturers, subsequent manufacturers and the State of Utah. These are the most common manufacturers and brands. These cigarette packs must be stamped with an orange stamp ($1.70) for 20 packs or a red stamp ($2.125) for 25 packs.
  • An NPM is a tobacco products manufacturer who does not participate in the Master Settlement Agreement and must establish and fund a qualified escrow account and make quarterly deposits based on sales of cigarettes and cigarette equivalents. These cigarette packs must be stamped with a purple stamp ($2.05) for 20 packs or a purple stamp ($2.5625) for 25 packs.

To identify NPM products, see the Utah Cigarette Directory.

Stamps are purchased from the Tax Commission.

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.

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!