General, Income Tax, and Uniform School FundsJR4-4-101

	Ongoing	One-time	Total
Net GF/ITF/USF (rev.-exp.)	$45,200,000	$3,226,700	$48,426,700

State GovernmentUCA 36-12-13(2)(c)

Revenues	FY2026	FY2027	FY2028
Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account (GFR)	$0	$22,000,000	$22,000,000
Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account (GFR), One-time	$0	$(6,325,000)	$0
General Fund	$0	$45,200,000	$45,200,000
General Fund, One-time	$0	$3,250,000	$0
Total Revenues	$0	$64,125,000	$67,200,000

Enactment of this legislation is estimated to increase revenues to the General Fund by $48,450,000 in FY 2027 and $45,200,000 in FY 2028. It is also estimated to increase revenues to the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account by $15,675,000 in FY 2027 and $22,000,000 in FY 2028.

Expenditures	FY2026	FY2027	FY2028
Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account (GFR)	$0	$2,000,000	$2,000,000
General Fund, One-time	$15,500	$7,800	$0
Total Expenditures	$15,500	$2,007,800	$2,000,000

Enactment of this legislation could cost the Tax Commission $15,500 one-time in FY 2026 and $7,800 one-time in FY 2027 from the General Fund for system development and testing. Enactment of this legislation could also increase expenditures for the Department of Public Safety by $2.0 million ongoing beginning in FY 2027 from the Electronic Cigarette Substance and Nicotine Proceeds Restricted Account to fund additional law enforcement positions.

	FY2026	FY2027	FY2028
Net All Funds (rev-exp)	$(15,500)	$62,117,200	$65,200,000

Local GovernmentUCA 36-12-13(2)(c)

Enactment could result in $2 million of ongoing revenue beginning in FY 2027 to the law enforcement agency of a city that is the seat of government for a county of the first class.

Individuals & BusinessesUCA 36-12-13(2)(c)

Enactment of this legislation could increase taxes paid by individuals on certain tobacco products (cigarettes, little cigars, alternative nicotine products, and moist snuff) by $64,125,000 in FY 2027 and $67,200,000 in FY 2028.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation likely will not change the regulatory burden for Utah residents or businesses.

Performance EvaluationJR1-4-601

This bill does not create a new program or significantly expand an existing program.

Notes on Notes

Fiscal notes estimate the direct costs or revenues of enacting a bill. The Legislature uses them to balance the budget. They do not measure a bill's benefits or non-fiscal impacts like opportunity costs, wait times, or inconvenience. A fiscal note is not an appropriation. The Legislature decides appropriations separately.

2026/02/13 08:27, Lead Analyst Andrea Wilko, Attorney: Harb, G.

Fiscal Note