# Utah Code § 59-14-204.5: Application of excise tax on tribal lands

> Utah · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_204.5

## Section

- **Citation:** Utah Code § 59-14-204.5
- **Heading:** Application of excise tax on tribal lands
- **Jurisdiction:** Utah
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Utah Code / Title 59 / Chapter 59-14 / § 59-14-204.5

## Text

(1) (a) Cigarettes sold to or received by members of a federally recognized Indian tribe that are purchased or received on the tribal lands are not subject to the tax imposed by Section 59-14-204. (b) Cigarettes exempt from tax under Section 5704, Internal Revenue Code, and distributed in accordance with federal regulations are not subject to the tax imposed by Section 59-14-204. (2) (a) (i) The tax applicable to cigarettes sold to or received by nontribal members on tribal lands is equal to the state tax imposed by Section 59-14-204, minus any tribal tax actually paid. (ii) For purposes of this section, nontribal members includes any person who is not a member of the Indian tribe that is selling the cigarettes. (b) If the application of the tax offset for tribal taxes permitted in Subsection (2)(a) results in a negative balance, the taxes owed to the state are zero. (c) (i) Cigarettes taxed pursuant to this Subsection (2) shall bear a tax stamp as required by Section 59-14-205 in an amount equal to the tax imposed by Section 59-14-204. (ii) The commission shall at least semi-annually rebate to an Indian tribal entity that is in compliance with this chapter the lesser of: (A) an amount equal to the tribal tax imposed on sales under this Subsection (2); or (B) the face value of the tax stamps affixed to cigarettes sold under this Subsection (2).

## Nearby sections

- [Utah Code § 59-14-102 § 59-14-102. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_102.md)
- [Utah Code § 59-14-103 § 59-14-103. Waiver or reduction of penalty.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_103.md)
- [Utah Code § 59-14-104 § 59-14-104. Rate reduction for modified risk tobacco products.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_104.md)
- [Utah Code § 59-14-105 § 59-14-105. Electronic reporting of report on product transferred into the state.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_105.md)
- [Utah Code § 59-14-106 § 59-14-106. Revocation of license for controlled substance sale and distribution.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_106.md)
- [Utah Code § 59-14-201 § 59-14-201. License -- Application of part -- Fee -- Bond -- Exceptions.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_201.md)
- [Utah Code § 59-14-202 § 59-14-202. Issuance of licenses -- Common carrier licenses -- Contents -- Valid for three years -- Revocation -- Distribution requirements.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_202.md)
- [Utah Code § 59-14-203 § 59-14-203. Failure to obtain a license -- Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_203.md)
- [Utah Code § 59-14-204 § 59-14-204. Tax basis -- Rate -- Future increase -- Cigarette Tax Restricted Account -- Appropriation and expenditure of revenues.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_204.md)
- [Utah Code § 59-14-204.5 § 59-14-204.5. Application of excise tax on tribal lands.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_204.5.md)
- [Utah Code § 59-14-205 § 59-14-205. Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_205.md)
- [Utah Code § 59-14-206 § 59-14-206. Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_206.md)
- [Utah Code § 59-14-207.5 § 59-14-207.5. Transactions only with licensed manufacturers, importers, distributors, and retailers.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_207.5.md)
- [Utah Code § 59-14-207.6 § 59-14-207.6. Unstamped cigarettes.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_207.6.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_14_204.5. Check the current official text before relying on it. Not legal advice.