59-14-302. Tax basis -- Rates.
(1) As used in this section:
(a) "Manufacturer's sales price" means the amount the manufacturer of a tobacco product
charges after subtracting a discount.
(b) "Manufacturer's sales price" includes an original Utah destination freight charge,
regardless of:
(i) whether the tobacco product is shipped f.o.b. origin or f.o.b. destination; or
(ii) who pays the original Utah destination freight charge.
(2) There is levied a tax upon the sale, use, or storage of tobacco products in the state.
(3) The tax levied under Subsection (2) shall be paid by the manufacturer, jobber,
distributor, wholesaler, retailer, user, or consumer.
(4) The rate of the tax under this section is:
(a) for tobacco products except for moist snuff, 35% of the manufacturer's sales price; or
(b) subject to Subsection (5), for moist snuff, $.75 per ounce.
(5) (a) The tax under this section on moist snuff shall be imposed on the basis of the net
weight of the moist snuff as listed by the manufacturer.
(b) If the net weight of moist snuff is in a quantity that is a fractional part of one ounce, a
proportionate amount of the tax described in Subsection (4)(b) is imposed:
(i) on that fractional part of one ounce; and
(ii) in accordance with rules made by the commission in accordance with Title 63G,
Chapter 3, Utah Administrative Rulemaking Act.
Amended by Chapter 204, 2008 General Session
Download Code Section Zipped WordPerfect 59_14_030200.ZIP 2,701 Bytes
Sections in this Chapter|Chapters in this Title|All Titles|Legislative Home Page
Last revised: Thursday, May 28, 2009