House Bill 37.  Your neighbor is on his front porch smokin’ a butt.  You’re enjoying a long drag on your 100.  You smile and wave.  He bought his pack at the local convenience store. You got yours on-line for cheap.  Fortunately, he paid full price (including tobacco and sales tax).  Unfortunately, you didn’t.  Fortunately, Utah has a sales and use tax law.  Unfortunately, because you bought your smokes over the internet without paying the 69.5 cents tobacco tax and 33 cents sales tax (per 20 stick pack–3.475 cents per stick) you’re liable for those nasty costs associated with smokin’ those cigs’ in Utah, anyway.  And the state wants their money.

HB37 (Rep Frank, R-PG) provides the mechanism for the Utah State Tax Commission to collect those cigarette taxes, penalties, and interest–et al.  According to Jim Olsen, a representative for the Utah Retailers Association, “HB37 levels the playing field for Utah cigarette retailers and distributors competing with internet distributors.”  Think you can beat the system, try again.  Smoke butts in Utah…pay the tax.