State Tax Day - Current, S.21, Utah—Tobacco Tax: Remote Sales of Cigars and Pipe Tobacco Authorized and Taxed, (Mar 25, 2026)

Enacted Utah legislation authorizes telephone, mail, Internet, and other remote sales of a cigar or pipe tobacco, and provides for the licensing, bonding, and taxation of cigar and pipe tobacco transactions between a remote seller and a consumer in Utah. The amount of the tax is 0.86 multiplied by the actual cost of the cigar or pipe tobacco, or if the actual cost is unavailable, the actual cost of the cigar or pipe tobacco as identified in the actual cost list.

A remote seller must collect the tax from a consumer at the time of a remote retail sale of a cigar or pipe tobacco. In addition, the legislation establishes a criminal penalty of a Class B misdemeanor with a $5,000 fine for failing to comply with the licensing, bonding, and tax collection requirements.

Ch. 321 (H.B. 447), Laws 2026, effective Janaury 1, 2027