UT HB0447

Authorizes remote retail sales (telephone, mail, internet) of cigars and pipe tobacco to Utah consumers, effective January 1, 2027

Requires remote sellers to obtain a license from the Tax Commission, post a bond (minimum $500), use third-party age verification systems, and require signature by someone 21+ upon delivery

Imposes a tax of 86% of actual cost on remote retail sales of cigars and pipe tobacco not already taxed under existing tobacco product tax provisions

Remote sellers must file quarterly reports and tax returns, maintain invoices for 3 years, and collect/remit applicable sales and use taxes

Establishes a class B misdemeanor with $5,000 fine for making remote retail sales without complying with licensing, bonding, and tax collection requirements