Title 59 Chapter 14 Section 102

Revenue and Taxation
Cigarette and Tobacco Tax and Licensing Act
Section 102


59-14-102.   Definitions.

            As used in this chapter:

            (1) "Cigarette" means a roll for smoking made wholly or in part of tobacco:

            (a) regardless of:

            (i) the size of the roll;

            (ii) the shape of the roll; or

            (iii) whether the tobacco is:

            (A) flavored;

            (B) adulterated; or

            (C) mixed with any other ingredient; and

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

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

            (3) "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.

            (4) "Consumer" means a person that is not required:

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

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

            (5) "Counterfeit cigarette" means:

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

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

            (6) "Importer" means a person who imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution.

            (7) "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.

            (8) "Little cigar" means a roll for smoking:

            (a) made wholly or in part of tobacco;

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

            (c) that is wrapped in a substance:

            (i) containing tobacco; and

            (ii) that is not exclusively natural leaf tobacco.

            (9) (a) Except as provided in Subsection (9)(b), "manufacturer" means a person who manufactures, fabricates, assembles, processes, or labels a finished cigarette.

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

            (10) "Moist snuff" means tobacco that:

            (a) is finely:

            (i) cut;

            (ii) ground; or

            (iii) 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.

            (11) "Retailer" means a person that:

            (a) sells or distributes a cigarette to a consumer in the state; or

            (b) intends to sell or distribute a cigarette to a consumer in the state.

            (12) "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.

            (13) (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.

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

Amended by Chapter 148, 2013 General Session