State Tax Day - Current, S.7, Utah—Tobacco Tax: Information Provided on Previously Enacted Tobacco and Nicotine Product Tax Rate Changes, (Jun 22, 2026)

The Utah State Tax Commission has issued a bulletin regarding previously enacted legislation that made various tobacco and nicotine product tax rate changes that are effective July 1, 2026. Among its provisions, the legislation does the following:

• defines a nicotine pouch product and other related terms;

• increases the rates of the taxes levied on cigarettes, electronic cigarettes, and nontherapeutic nicotine devices;

• replaces the weight-based tax rate for alternative nicotine products with a per product tax rate for alternative nicotine products that contain pouches, or a tax rate based on a percentage of the manufacturer’s sales price for alternative nicotine products that do not contain pouches; and

• imposes a transitional inventory tax on cigarettes subject to the tax increase in the legislation.

Tax Bulletin No. 10-26, Utah State Tax Commission, June 2026, ¶401-799