Tobacco Taxes Utah's excise tax per pack of cigarettes: $0.695 Utah's excise tax collection for the fiscal year ending June 2002: $47,442,000 Sales tax on tobacco products: 4.75% Federal excise tax per pack of cigarettes: $0.39 Total federal excise tax collections in fiscal year 2002: $7,512,700,000

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Number of six-packs of beer that must be sold in Utah to produce the same state excise tax revenue generated by one carton of cigarettes: 34.8

A summary of Utah state law is provided below
(for specific questions regarding state law, contact your legal advisor.)

Minimum Age	Customers must be 19 years or older to purchase tobacco products. In addition, it is unlawful for any person to knowingly sell, offer for sale, give or furnish clove cigarettes. Any person who violates this section is guilty of a Class B misdemeanor subject to a fine of up to $1,000 and imprisonment for up to 6 months.
Restricted Products	Cigars, cigarettes or tobacco, in any form.
Fine/Penalty Schedule for Selling to Minors	Violation is a Class C misdemeanor subject to a fine of up to $750 and imprisonment for up to 90 days. A second violation within 12 months is a Class B misdemeanor subject to a fine of up to $1,000 and imprisonment for up to 6 months. A third violation within 12 months is a Class A misdemeanor subject to a fine of up to $2,500 and imprisonment for up to one year. The State Health Department is authorized to impose administrative penalties upon retailers as follows: up to $300 for the first violation; up to $750 for the second violation at the same location within 12 months; up to $1,000 and license suspension or revocation for the third and subsequent violations at the same location within 12 months of the first violation. Penalties imposed by the Health Department are subject to at least a 50% reduction for violations committed by a retail employee if the Department determines in a hearing that the retailer has implemented a documented employee training program and the employee has completed that training program within 30 days of beginning to sell tobacco products.
Affirmative Defense	None.
Minor Possession	The purchase, attempted purchase, acceptance or possession of cigars, cigarettes or tobacco in any form by persons under age 19 is prohibited. An 18-year-old who violates this provision is subject to a minimum fine or penalty of $50 or participation in a court-approved tobacco education program. A person under age 18 who violates this provision is subject to the jurisdiction of the juvenile court, which is authorized to impose a minimum fine or penalty of $60 and participation in a court-approved tobacco education program. It is a Class C misdemeanor for the proprietor of a business to knowingly permit persons under age 19 to frequent that business while using tobacco.
Sign Requirement	None.
Compliance Checks	As a condition of receiving federal substance abuse block grant funds, federal law requires the State of Utah to conduct random, unannounced inspections of tobacco outlets to determine compliance rates. Peace officers are authorized to use minors under 19 years of age to investigate violations of restrictions on the sale, giving or furnishing of cigars, cigarettes or tobacco to persons under the legal age. If the youth assisting the peace officer is under the age of 18, written parental or guardian consent is required. The State Health Department will coordinate the inspections.
Visual Characteristics of a State-Issued License	The Driver License Division shall distinguish license certificates/identification cards issued to any person younger than 21 years of age by use of plainly printed information or the use of a color or other means not used for other license certificates/identification cards issued to adults. The Division shall distinguish a license certificate/identification card issued to any person: (i) younger than 21 years of age by use of a portrait-style format not used for other license certificates or identification cards and by plainly printing the date the license certificate/identification card holder is 21 years of age, which is the legal age for purchasing an alcoholic beverage or product; and (ii) younger than 19 years of age, by plainly printing the date the license certificate/identification card holder is 19 years of age, which is the legal age for purchasing tobacco products
DISCLAIMER: This information summary is provided as a service of the Coalition, but is not intended to provide legal advice or analysis. These summaries are not intended to be complete representations of state law, which may contain additional rules and restrictions relating to tobacco products not mentioned in this summary, as well as retailing prohibitions related to matters including, but not limited to, state required training, minimum pack size, the sale of loose cigarettes and other restrictions. Retailers should not rely on these summaries as complete or accurate descriptions of applicable federal, state or local law. Users with questions about the law should seek the advice of counsel. Each state law is unique and possibly represents multiple legislative or regulatory acts. Local laws may differ. Check with local authorities for variations from state law. These summaries are not intended to be complete representations of state law.

The reprinting of this information from the Coalition, does not constitute a representation or admission by RJRT that such information is accurate, complete, or a proper characterization of the laws concerned. The Coalition for Responsible Tobacco Retailing is a cooperative effort among retailers, wholesalers and manufacturers who share a common goal: to do all they can to prevent tobacco sales to minors.

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