Utah Code § 59-14-207.5
Transactions only with licensed manufacturers, importers, distributors, and retailers.
(1) A manufacturer or importer may sell or distribute cigarettes to a licensee if that person is located or doing business in the state, including on any tribal lands located in the state. (2) An importer may obtain cigarettes only from a licensed manufacturer. (3) (a) A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor. (b) A distributor may sell or distribute cigarettes to a person who is a licensed distributor or retailer, if that person is located or doing business in the state, including on any tribal lands in the state. (4) A retailer may obtain cigarettes only from a properly licensed person.