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TC-553, Tobacco, E-Cigarette and Nicotine Products Tax Instructions

Revision Date: Oct 1, 2026

General Instructions

For tax periods starting July 1, 2026

Complete form TC-553 if you:

Always check the revision date to be sure you have the newest form. Keep all supporting documentation in case of audit.

Note: This is the only approved template to upload your data. You can only enter data in the fields shaded yellow or green. Do not copy or alter cells in the template or change formatting.

Filing Instructions

Follow these steps to complete and submit your return:

  1. Download the current template and save to your computer before using.
  2. Follow the detailed instructions to complete and save your return.
  3. Sign in to your TAP account on our Taxpayer Access Point (opens in a new tab) .
  4. Upload the completed template to the correct filing period.

Important

Template Instructions

The main return is the "TC-553" tab within the spreadsheet.

Fill in all the header information (fields shaded yellow).

To file an amended return, select "X" from the "Amended" drop-down menu. Verify you are using the correct template for the filing period being amended. File amended returns with corrected amounts, not net amounts.

To complete the return, enter your amounts on the schedules. As you complete each schedule the template will automatically bring those numbers over to the main return. You do not need to enter any amounts on the main return unless you operate rolling machines, in which case you must enter data on line 52.

Click the links for the schedules that are at the top of the return. Select "X" from the green dropdown menu for each schedule that does not apply to you. Also, select "X" if you did not have any activity for a schedule. If you leave a schedule blank and do not check the box, you will get an error when uploading the TC-553 return.

Schedules

Fill out the schedule(s) related to your business activities:

Start entering your data on the first green line. Do not leave blank lines – data entered below a blank line will not import.

Note: Some schedules do not have data that carries over to the main return. You must still fill out all schedules that relate to your business.

Detailed Schedule Instructions

TC-553 Moist Snuff

Complete Moist Snuff Schedule if you purchased moist snuff tax-free or tax-paid.

Report products received, imported or manufactured from a single company on each line.

Section A: Imported Received or Manufactured

Enter the TOTAL OUNCES of moist snuff you received.

Modified risk products must be pre-approved. See the Modified Risk Order Tobacco Products list on our Modified Risk Order Tobacco Products Page (opens in a new tab) . See Utah Code §59-14-104.

Section B: Exported

Enter the TOTAL OUNCES of moist snuff exported to another state. Include the purchasing company's name and the state the product was exported to.

Note: A licensed dealer may receive a refund of taxes paid if they keep in their records:

  1. a signed affidavit that the product was exported,
  2. the name of the product manufactured if NPM,
  3. the name and address of the purchaser, and
  4. a written confirmation of receipt from the purchaser.

Section C: Tax Paid Purchases

Enter the TOTAL OUNCES of moist snuff included in section A that were tax-paid purchases.

Section D: Other Deductions

Complete Section D to claim a deduction for tax-paid product that you have destroyed or returned to the manufacturer. You must provide an explanation for each deduction. Keep supporting documentation (destruction affidavit, credit memo, proof the tax was paid, etc.).

TC-553 Little Cigars

Complete Little Cigars Schedule if you purchased little cigars tax-free or tax-paid.

Report products received, imported or manufactured from a single company on each line.

Section A: Imported Received or Manufactured

Enter the TOTAL STICKS of little cigars you received.

Modified risk products must be pre-approved. See the Modified Risk Order Tobacco Products list on our Modified Risk Order Tobacco Products page (opens in a new tab) . See Utah Code §59-14-104.

Section B: Exported

Enter the TOTAL STICKS of little cigars exported to another state. Include the purchasing company's name and the state the product was exported to.

Note: A licensed dealer may receive a refund of taxes paid if they keep in their records:

  1. a signed affidavit that the product was exported,
  2. the name of the product manufactured if NPM,
  3. the name and address of the purchaser, and
  4. a written confirmation of receipt from the purchaser.

Section C: Tax Paid Purchases

Enter the TOTAL STICKS included in Section A that were tax-paid purchases.

Section D: Other Deductions

Complete Section D to claim a deduction for tax-paid products that you have destroyed or returned to the manufacturer. You must provide an explanation for each deduction. Keep supporting documentation (destruction affidavit, credit memo, proof the tax was paid, etc.).

TC-553 OTP

Complete OTP Schedule if you purchased other tobacco products tax-free or tax-paid.

Report products received, imported or manufactured from a single company on each line.

Section A: Imported Received or Manufactured

Enter the manufacturer's price of other tobacco products you received.

Modified risk products must be pre-approved. See the Modified Risk Order Tobacco Products list on our Modified Risk Order Tobacco Products page (opens in a new tab) . See Utah Code §59-14-104.

Section B: Exported

Enter the manufacturer's price of other tobacco products exported to another state. Include the purchasing company's name and the state the product was exported to.

Note: A licensed dealer may receive a refund of taxes paid if they keep in their records:

  1. a signed affidavit that the product was exported,
  2. the name and address of the purchaser, and
  3. a written confirmation of receipt from the purchaser.

Section C: Tax Paid Purchases

Enter the manufacturer's price of other tobacco products included in Section A that were tax-paid purchases.

Section D: Other Deductions

Complete Section D to claim a deduction for tax-paid product that you have destroyed or returned to the manufacturer. You must provide an explanation for each deduction. Keep supporting documentation (destruction affidavit, credit memo, proof the tax was paid, etc.).

TC-553 E-Cigarette

Complete E-Cigarette Schedule if you purchased e-cigarette products tax-free or tax-paid.

Report products received, imported or manufactured from a single company on each line.

Section A: Imported Received or Manufactured

Enter the manufacturer's price of e-cigarette products you received.

Modified risk products must be pre-approved. See the Modified Risk Order Tobacco Products list on our Modified Risk Order Tobacco Products page (opens in a new tab) . See Utah Code §59-14-104.

Section B: Exported

Enter the manufacturer's price of e-cigarette products exported to another state. Include the purchasing company's name and the state the product was exported to.

Note: A licensed dealer may receive a refund of taxes paid if they keep in their records:

  1. a signed affidavit that the product was exported,
  2. the name of the product manufactured if NPM,
  3. the name and address of the purchaser, and
  4. a written confirmation of receipt from the purchaser.

Section C: Tax Paid Purchases

Enter the manufacturer's price of e-cigarette products included in Section A that were tax-paid purchases.

TC-553 Nontherapeutic Nicotine

Complete Nontherapeutic Nicotine Schedule if you purchased nontherapeutic nicotine products tax-free or tax-paid.

Report products received, imported or manufactured from a single company on each line.

Section A: Imported Received or Manufactured

Enter the manufacturer's price of nontherapeutic nicotine products you received.

Modified risk products must be pre-approved. See the Modified Risk Order Tobacco Products list on our Modified Risk Order Tobacco Products page (opens in a new tab) . See Utah Code §59-14-104.

Section B: Exported

Enter the manufacturer's price of nontherapeutic nicotine products exported to another state. Include the purchasing company's name and the state the product was exported to.

Note: A licensed dealer may receive a refund of taxes paid if they keep in their records:

  1. a signed affidavit that the product was exported,
  2. the name and address of the purchaser, and
  3. a written confirmation of receipt from the purchaser.

Section C: Tax Paid Purchases

Enter the manufacturer's price of nontherapeutic nicotine products included in section A that were tax-paid purchases.

TC-553 Alternative Nicotine

Complete Alternative Nicotine Schedule if you purchased alternative nicotine products tax-free or tax-paid.

Report products received, imported or manufactured from a single company on each line.

Section A: Imported Received or Manufactured

Enter the manufacturer's price of alternative nicotine products you received.

Modified risk products must be pre-approved. See the Modified Risk Order Tobacco Products list on our Modified Risk Order Tobacco Products page (opens in a new tab) . See Utah Code §59-14-104.

Section B: Exported

Enter the manufacturer's price of alternative nicotine products exported to another state. Include the purchasing company's name and the state the product was.

Note: A licensed dealer may receive a refund of taxes paid if they keep in their records:

  1. a signed affidavit that the product was exported,
  2. the name of the product manufactured if NPM,
  3. the name and address of the purchaser, and
  4. a written confirmation of receipt from the purchaser.

Section C: Tax Paid Purchases

Enter the manufacturer's price of alternative nicotine products included in section A that were tax-paid purchases.

TC-553 Alternative Nicotine Pouches

Complete Alternative Nicotine Pouches Schedule if you purchased alternative nicotine pouch products tax-free or tax-paid.

Report products received, imported or manufactured from a single company on each line.

Section A: Imported Received or Manufactured

Enter the TOTAL PACKAGES of alternative nicotine pouch products you received.

Modified risk products must be pre-approved. See the Modified Risk Order Tobacco Products list on our Modified Risk Order Tobacco Products page (opens in a new tab) . See Utah Code §59-14-104.

Section B: Exported

Enter the TOTAL PACKAGES of alternative nicotine pouch products exported to another state. Include the purchasing company's name and the state the product was exported to.

Note: A licensed dealer may receive a refund of taxes paid if they keep in their records:

  1. a signed affidavit that the product was exported,
  2. the name of the product manufactured if NPM,
  3. the name and address of the purchaser, and
  4. a written confirmation of receipt from the purchaser.

Section C: Tax Paid Purchases

Enter the TOTAL PACKAGES of alternative nicotine pouch products included in Section A that were tax-paid purchases.

TC-553 Schedule E

Complete Schedule E if you affix Utah stamps to cigarette packs. Report only one brand family on each line. If the manufacturer reported in column A is a participating manufacturer (PM), use columns C and D. If the manufacturer is a non-participating manufacturer (NPM), use columns E and F.

TC-553 Schedule F

Complete Schedule F if you sell RYO tobacco products. If you are a rolling machine operator, do not include ounces of RYO sold for the use in on-site rolling machines. Report those ounces on schedule G1 and schedule G2.

Report only one brand family on each line. If the manufacturer reported in column A is a participating manufacturer (PM), use column C. If the manufacturer is a non-participating manufacturer (NPM), use column D.

TC-553 Schedule G1

Complete Schedule G, Part 1 if you are a cigarette rolling machine operator. Report only one brand family on each line.

TC-553 Schedule G2

Complete Schedule G, Part 2 if you are a cigarette rolling machine operator. Report only one machine on each line.

TC-553 Schedule H

Complete Schedule H if you are an NPM selling cigarettes or RYO tobacco product in Utah and you are required to make quarterly deposits into an escrow account. See Utah Code §59-14-602(3)(c).

Escrow Calculation: On line 7 enter the amount you actually paid into the escrow account for this period. Keep proof of deposit(s). Proof must include the account number of the Utah sub-account, the deposit date and the deposit amount. Proof may be a receipt or a letter from your financial institution.

Report only one brand family on each line.

References/Resources

Returns and Schedules

You may be penalized if you do not file the correct forms and schedules. See Penalties & Interest page (opens in a new tab) .

Information Updates

Contact the Tax Commission immediately if account information changes.

Taxpayer Resources

For more information see Pub 65, Tax Information for Cigarettes, Tobacco Products, Nicotine Products and Electronic Cigarette Products, or visit our Website (opens in a new tab) .

For help with this return, email tobenforcement@utah.gov or call 801-297-2900 or 1-800-662-4335.

You may also write or visit the Utah State Tax Commission at 210 North 1950 West, Salt Lake City, UT 84134-0400.

If you need an accommodation under the Americans with Disabilities Act, email taxada@utah.gov , or call 801-297-3811 or TDD 801-297-2020. Please allow three working days for response.