Bill > HB0447

This bill amends existing Utah law to establish new regulations and taxes for cigars and pipe tobacco, particularly concerning remote sales. It clarifies the definitions of "cigar" and "pipe tobacco," and introduces new definitions for terms like "remote retail sale" (a sale where the seller and buyer are not physically present together) and "remote seller" (a retailer conducting such sales). The bill requires retailers making remote sales of cigars and pipe tobacco to obtain a license, use an age verification system, ensure an adult signs for delivery, and collect and remit sales and use taxes. It also imposes a specific tax on these remote sales, calculated at 0.86 times the actual cost of the product, which is distinct from the tax on cigarettes. Furthermore, the bill amends existing law to allow remote retail sales of cigars and pipe tobacco to be exempt from the general requirement of a face-to-face exchange, provided they comply with these new regulations. The changes are set to take effect on January 1, 2027.

Budget and Finance

https://le.utah.gov/~2026/bills/static/HB0447.html