tax.utah.gov Publication 65 Revised 6/21 Tax Information for Cigarettes, Tobacco Products, Nicotine Products and Electronic Cigarette Products Utah State Tax Commission 210 North 1950 West Salt Lake City, Utah 84134 If you need an accommodation under the Americans 801-297-2200 with Disabilities Act, email
[email protected], or 1-800-662-4335 call 801-297-3811 or TDD 801-297-2020. Please tax.utah.gov allow three working days for a response. General Information or FDA-approved nicotine replacement therapy. A nicotine The Utah State Tax Commission administers the cigarette, product is either a non-therapeutic nicotine product or an tobacco, nicotine product and e-cigarette product tax laws in alternative nicotine product. Utah and ensures all products are sold by licensed sellers. • Nontherapeutic nicotine products include nicotine inhalers The Tax Commission also works with the State Fire Marshal and nasal sprays. to ensure that cigarettes and tobacco products sold in Utah • Alternative nicotine products include pure nicotine, snort- are fi re-safe. Fire Safe Cigarettes (FSC) are designed to stop able nicotine, dissolvable nicotine products, and nicotine- burning when left unattended. laced food/beverages. Nicotine products do not include fruits, vegetables or teas Definitions containing naturally-occurring nicotine. Cigarette: Any roll of tobacco made to be smoked, no matter NPM cigarettes: Cigarettes made by a manufacturer that the size or shape, whether the tobacco is fl avored, adulter- is not a party to the Master Settlement Agreement (MSA) ated or mixed with any other ingredient, and that is wrapped between the State of Utah and the leading U.S.