Utah Admin. Code R865-20T-13 - Calculation of Tax on Moist Snuff Pursuant to Utah Code Ann. Section 59-14- 302
(1) Moisture
content, for purposes of ascertaining whether a tobacco product meets the
definition of moist snuff, shall be the moisture content annually reported by
the manufacturer to the United States Department of Health and Human
Services.
(2)
(a) Tax on moist snuff shall be calculated by
multiplying the net weight as listed by the manufacturer, in ounces, of the
taxable moist snuff by the tax rate for moist snuff required under Section
59-14-302.
(b) If the net weight includes a fractional
part of an ounce, that fractional part of an ounce shall be included in the
calculation.
(3) The
calculation described in Subsection (2) shall be carried to three decimal
places and rounded up to the nearest cent whenever the third decimal place of
the calculation in Subsection (2) is greater than 4.
Notes
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