GroundRules
Utah Code § 59-31-301: Taxation of cannabinoid product.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-31 Specialized Product Licensing And Tax Act
- Part 59-31-3 Tax
(1) A tax is imposed on a cannabinoid product at a rate of .10 multiplied by the retail price.
(2)
(a) A licensee shall collect the tax imposed under Subsection (1) from a purchaser at the time the cannabinoid product is sold.
(b) A consumer that purchases or receives an untaxed cannabinoid product shall pay the tax at the time the cannabinoid product is first received in this state.
Collected 2026-09-03T11:34:33Z. Source file · JSON