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Revenue and Taxation | |
Cigarette and Tobacco Tax and Licensing Act | |
Section 207.5 | Transactions only with licensed manufacturers, importers, distributors, and retailers. |
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59-14-207.5. Transactions only with licensed manufacturers, importers,
distributors, and retailers. (1) A manufacturer or importer may sell or distribute cigarettes to a licensee if that person is located or doing business in the state, including on any tribal lands located in the state. (2) An importer may obtain cigarettes only from a licensed manufacturer. (3) (a) A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor. (b) A distributor may sell or distribute cigarettes to a person who is a licensed distributor or retailer, if that person is located or doing business in the state, including on any tribal lands in the state. (4) A retailer may obtain cigarettes only from a properly licensed person.
Enacted by Chapter 217, 2004 General Session |
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