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Please contact the Utah State Tax Commission for taxation and bonding questions: Cigarette & Tobacco Taxes Electronic cigarettes General Questions and Taxpayer Services: (801) 297-2200 Technical Research Unit: (801) 297-7705 Publication 65: Tax Information for Cigarettes, Tobacco Products, Nicotine Products and Electronic Cigarette Products Tax Bulletin 16-24: Re: Electronic Cigarette Amendments Tobacco licensing and taxation laws: UCA 59-14