Utah Code § 59-14-802

Definitions
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As used in this part:
(1) "Licensee" means a person that holds a valid license to sell an electronic cigarette product or a
nicotine product.
(2)
(a) "Manufacturer's sales price" means the amount that the manufacturer of an electronic
cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a
nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device
charges after subtracting a discount.
(b) "Manufacturer's sales price" includes an original Utah destination freight charge, regardless
of:
(i) whether the electronic cigarette substance, prefilled electronic cigarette, alternative nicotine
product, nontherapeutic nicotine device substance, or prefilled nontherapeutic nicotine
device is shipped f.o.b. origin or f.o.b. destination; or
(ii) who pays the original Utah destination freight charge.
(3) "Non-nicotine inhalation product" means the same as that term is defined in Section 76-9-1101.
(4) "Non-nicotine inhalation substance" means the same as that term is defined in Section
76-9-1101.
(5) "Premarket authorized or pending electronic cigarette product" means the same as that term is
defined in Section 76-9-1101.

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