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Utah law currently prohibits remote sales of cigars and pipe tobacco without a face-to-face exchange, but this bill creates a legal pathway for retailers to sell cigars and pipe tobacco online, by phone, or through mail delivery to Utah consumers beginning January 1, 2027. To do so, retailers must obtain a state license, post a bond, use an independent age verification system, collect and remit applicable taxes at a rate of 86% of the product's actual cost, and file quarterly tax returns with the state Tax Commission — with criminal penalties of up to a $5,000 fine for sellers who skip these requirements.