Utah Code § 4-41-103.1: Authority to regulate production, sale, and testing of cannabinoid products and industrial hemp -- Information sharing with the State Tax Commission.

(1) The department shall make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to:

(a) establish requirements for a cannabinoid processor license to process cannabinoid products;

(b) establish requirements for an industrial hemp retailer permit to market or sell industrial hemp products;

(c) establish the standards, methods, practices, and procedures a laboratory must use when:

(i) testing industrial hemp, transportable industrial hemp concentrate, and cannabinoid products; and

(ii) disposing of non-compliant material;

(d) establish requirements for registration of processors of non-cannabinoid industrial hemp products; and

(e) establish standards for transporting transportable industrial hemp concentrate into and out of the state.

(2) The department shall maintain a list of each licensee and permittee.

(3) Beginning January 1, 2025, the department shall provide to the State Tax Commission:

(a) a regularly updated list of every retailer permittee that sells a cannabinoid product;

(b) any information obtained by the department regarding a person who is not a retailer permittee and is selling a cannabinoid product; and

(c) the tax identification number:

(i) for a retailer permittee described in Subsection (3)(a); and

(ii) a person described in Subsection (3)(b).