Cigarette & Tobacco Taxes

• General Information
• Electronic Reporting, Returns, License Renewals and Payments
• Contact for Licensing Information or Enforcement

General Information

The Tax Commission may conduct inspections and/or audits of retailers and distributors for tax compliance.

Recent Changes

• Effective July 1, 2024, e-cigarette products must be purchased from a licensed distributor. The commission maintains a list of licensed distributors that can be found on Taxpayer Access Point.
• Manufacturers can submit applications to have their e-cigarette products put on the registry by completing the Electronic Cigarette Product Registration on Taxpayer Access Point with a nonrefundable fee of $1,000.00 for each e-cigarette product that is being added to the registry in the first instance. All necessary requirements for your application can be found on the Electronic Cigarette Product Registration and Submission FAQ’s list. Note: Manufacturers not licensed by the Utah State Tax Commission must file a TC-69 online at Taxpayer Access Point (TAP). Once your business registration has been processed, your PIN letter will be mailed to you. You will need that PIN number and your Utah tax account ID to register for a TAP account.
• Beginning January 1, 2025, the sale of flavored e-cigarette products, except tobacco and menthol, are prohibited and a person may not sell or offer for sale an e-cigarette product that is not included in the registry. The Electronic Cigarette Product Registry can be found on Taxpayer Access Point on or before October 1, 2024.

For more information, see Pub 65, Tax Information for Cigarettes, Tobacco Products, Nicotine Products and Electronic Cigarette Products and Utah Code §59-14-803.5, §59-14-805(2), §59-14-810.

Bulletins and Notices

• Bulletin 16-24: Electronic Cigarette Amendments (Eff. 7/1/2024)
• Bulletin 15-24: Requirements for Electronic Cigarette Product Retailers (Eff. 7/1/2024)
• Bulletin 5-21: Tax Imposed on Sales of Certain Nicotine Products (Eff. 7/1/2021)

Forms and Publications

• Form TC-79, Cigarette Revenue Stamps Order Form
• Form TC-191, Declaration of Representative To Take Possession of Cigarette Stamps
• Form TC-550, Cigarette Rolling Machine Operation Certification
• Form TC-722, Retail Sales of Stamped Cigarettes Affidavit
• Form TC-752 Template, Utah Certificate of Compliance by Tobacco Product Manufacturer
• Pub 65, Tax Information for Retailers, Distributors and Stampers of Cigarettes and Tobacco Products

Other Information

• Tobacco Tax Administrative Rules
• Fire Safety Standards for Cigarettes
• Fire Standard Compliant Cigarette Master Approval List (updated monthly)

Electronic Reporting, Returns, License Renewals and Payments

All cigarette/tobacco reports, returns, and cigarette/tobacco license renewals must be completed electronically* at tap.utah.gov.

Current electronic forms

• TC-79 Cigarette Revenue Stamp Order Form
• TC-553 Tobacco Products Tax Return
• TC-557 Utah State Cigarette and Tobacco (PACT) Act Monthly Report
• TC-564 Tobacco/Cigarette Refund Request
• TC-752 Utah Certificate of Compliance by Tobacco Manufacturers
• Utah Certification of Electronic Cigarette Products

*Note: For security reasons, Taxpayer Access Point is not available in most countries outside the United States. Please contact us at 801-297-2200 or taxmaster@utah.gov for more information.

Contact for Licensing Information or Enforcement

Utah State Tax Commission 210 North 1950 West Salt Lake City, Utah 84134 801-297-3630 or 800-662-4335