(1) A tax is imposed on a remote retail sale of a cigar or pipe tobacco if the cigar or pipe tobacco was not taxed under Section 59-14-302. (2) (a) The amount of the tax imposed under this section on a cigar or pipe tobacco is .86 multiplied by: (i) the actual cost of the cigar or pipe tobacco; or (ii) if the actual cost is unavailable, the actual cost of the cigar or pipe tobacco as identified in the actual cost list. (b) A remote retail sale of a cigar or pipe tobacco that is subject to the tax imposed by this section is not subject to the tax imposed by Section 59-14-302. (3) If a tax is due under Subsection (2), a remote seller that meets the requirements of Subsection 59-12-107(2) shall collect the tax from a consumer at the time of a remote retail sale of a cigar or pipe tobacco. (4) The commission shall deposit the revenue generated by the tax imposed under this section into the General Fund.
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