GroundRules
Utah Code § 59-12-104.10: Exemption from sales tax for cannabis.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-12 Sales and Use Tax Act
- Part 59-12-1 Tax Collection
(1) As used in this section:
(a) "Cannabis" means the same as that term is defined in Section 26B-4-201.
(b) "Cannabis product" means the same as that term is defined in Section 26B-4-201.
(c) "Medical cannabis device" means the same as that term is defined in Section 26B-4-201.
(d) "Medical cannabis pharmacy" means the same as that term is defined in Section 26B-4-201.
(e) "Medicinal dosage form" means the same as that term is defined in Section 26B-4-201.
(2) In addition to the exemptions described in Section 59-12-104, the sale by a licensed medical cannabis pharmacy of the following is not subject to the taxes this chapter imposes:
(a) cannabis in a medicinal dosage form; or
(b) a cannabis product in a medicinal dosage form.
(3) The sale of a medical cannabis device by a medical cannabis pharmacy is subject to the taxes this chapter imposes.
Collected 2026-09-03T11:34:33Z. Source file · JSON