Utah requires tobacco and electronic cigarette retailers to hold a state retail tobacco specialty license under Utah Code §59-14. Salt Lake City applies zoning buffers to specialty tobacco shops near schools, parks, and churches.
Utah Code §59-14 requires every tobacco and electronic cigarette retailer to obtain a state license issued by the Utah State Tax Commission. A separate retail tobacco specialty business license applies to shops where over thirty-five percent of sales are tobacco or e-cigarette products. Specialty shops face stringent zoning under Salt Lake City Title 21A and Utah Code §10-8-41.6, requiring at least 1,000 feet from schools, churches, parks, libraries, and other tobacco specialty stores. Sales to anyone under twenty-one are prohibited under Utah Code §76-10-104. Online and out-of-state direct sales must comply with Utah delivery sale laws.
Selling tobacco or vape products without a license, locating a specialty shop within buffer zones, or selling to underage purchasers triggers state license revocation, fines, and criminal charges.
Salt Lake City, UT
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