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Last Updated on January 29, 2013

Tax & Reporting Requirements

Wholesalers, distributors, and retailers who purchase OTP from unlicensed sources are required to first obtain a Cigarette and Tobacco license by submitting a completed Form TC-69, Utah State Business and Tax Registration application with the minimum $500 bond.

These wholesalers, distributors and retailers are also required to collect and remit all tobacco taxes on the products purchased. Two filings are required each quarter:

• Tobacco Products Tax Return, TC-553
• Quarterly Report of Cigarette/RYO Products, TC-562

These are filed electronically using Taxpayer Access Point Retailers who purchase cigarettes and/or OTP with cigarette and/or tobacco taxes paid by the seller are not required to remit any additional tobacco taxes.