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Utah Code Title 59. Revenue and Taxation § 59-14-102. Definitions

Current as of May 05, 2022 | Updated by FindLaw Staff

As used in this chapter:

(1) “Alternative nicotine product” means the same as that term is defined in Section 76-10-101.

(2) “Cigarette” means a roll made wholly or in part of tobacco:

(a) regardless of:

(i) the size of the roll;

(ii) the shape of the roll;

(iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or

(iv) whether the tobacco is heated or burned; and

(b) if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco.

(3) “Cigarette rolling machine” means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes.

(4) “Cigarette rolling machine operator” means a person who:

(a)(i) controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and

(ii) makes the cigarette rolling machine available for use by another person to produce a cigarette; or

(b) offers for sale, at retail, a cigarette produced from the cigarette rolling machine.

(5) “Consumer” means a person that is not required:

(a) under Section 59-14-201 to obtain a license under Section 59-14-202;

(b) under Section 59-14-301 to obtain a license under Section 59-14-202; or

(c) to obtain a license under Section 59-14-803.

(6) “Counterfeit cigarette” means:

(a) a cigarette that has a false manufacturing label; or

(b) a package of cigarettes bearing a counterfeit tax stamp.

(7)(a) “Electronic cigarette” means the same as that term is defined in Section 76-10-101.

(b) “Electronic cigarette” does not include a cigarette or a tobacco product.

(8) “Electronic cigarette product” means the same as that term is defined in Section 76-10-101.

(9) “Electronic cigarette substance” means the same as that term is defined in Section 76-10-101.

(10) “Importer” means a person that imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution.

(11) “Indian tribal entity” means a federally recognized Indian tribe, tribal entity, or any other person doing business as a distributor or retailer of cigarettes on tribal lands located in the state.

(12) “Little cigar” means a roll for smoking that:

(a) is made wholly or in part of tobacco;

(b) uses an integrated cellulose acetate filter or other similar filter; and

(c) is wrapped in a substance:

(i) containing tobacco; and

(ii) that is not exclusively natural leaf tobacco.

(13)(a) Except as provided in Subsection (13)(b), “manufacturer” means a person that:

(i) manufactures, fabricates, assembles, processes, or labels a finished cigarette; or

(ii) makes, modifies, mixes, manufactures, fabricates, assembles, processes, labels, repackages, relabels, or imports an electronic cigarette product or a nicotine product.

(b) “Manufacturer” does not include a cigarette rolling machine operator.

(14) “Moist snuff” means tobacco that:

(a) is finely cut, ground, or powdered;

(b) has at least 45% moisture content, as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(c) is not intended to be:

(i) smoked; or

(ii) placed in the nasal cavity; and

(d) except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including:

(i) tablets;

(ii) lozenges;

(iii) strips;

(iv) sticks; or

(v) packages containing multiple single-use units.

(15) “Nicotine” means the same as that term is defined in Section 76-10-101.

(16) “Nicotine product” means the same as that term is defined in Section 76-10-101.

(17) “Nontherapeutic nicotine device” means the same as that term is defined in Section 76-10-101.

(18) “Nontherapeutic nicotine device substance” means the same as that term is defined in Section 76-10-101.

(19) “Nontherapeutic nicotine product” means the same as that term is defined in Section 76-10-101.

(20) “Prefilled electronic cigarette” means the same as that term is defined in Section 76-10-101.

(21) “Prefilled nontherapeutic nicotine device” means the same as that term is defined in Section 76-10-101.

(22) “Retailer” means a person that:

(a) sells or distributes a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state; or

(b) intends to sell or distribute a cigarette, an electronic cigarette product, or a nicotine product to a consumer in the state.

(23) “Stamp” means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205.

(24)(a) “Tobacco product” means a product made of, or containing, tobacco.

(b) “Tobacco product” includes:

(i) a cigarette produced from a cigarette rolling machine;

(ii) a little cigar; or

(iii) moist snuff.

(c) “Tobacco product” does not include a cigarette.

(25) “Tribal lands” means land held by the United States in trust for a federally recognized Indian tribe.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-14-102. Definitions - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-14-102/

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