Utah Code § 59-14-207.5

Transactions only with licensed manufacturers, importers, distributors, and
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retailers.
(1) A manufacturer or importer may sell or distribute cigarettes to a licensee if that person is
located or doing business in the state, including on any tribal lands located in the state.
(2) An importer may obtain cigarettes only from a licensed manufacturer.
(3)
(a) A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor.
(b) A distributor may sell or distribute cigarettes to a person who is a licensed distributor or
retailer, if that person is located or doing business in the state, including on any tribal lands in
the state.
(4) A retailer may obtain cigarettes only from a properly licensed person.

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