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Utah Code Title 59. Revenue and Taxation § 59-14-802. Definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

As used in this part:

(1) “Licensee” means a person that holds a valid license to sell an electronic cigarette product or a nicotine product.

(2)(a) “Manufacturer's sales price” means the amount that the manufacturer of an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device charges after subtracting a discount.

(b) “Manufacturer's sales price” includes an original Utah destination freight charge, regardless of:

(i) whether the electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, or prefilled nontherapeutic nicotine device is shipped f.o.b. origin or f.o.b. destination; or

(ii) who pays the original Utah destination freight charge.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-14-802. Definitions - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-14-802/

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