{"data":{"id":"us-ut/utah-code-59-12-104.10","jurisdiction":"us-ut","citation":"Utah Code § 59-12-104.10","heading":"Exemption from sales tax for cannabis.","body":"(1) As used in this section:\n(a) \"Cannabis\" means the same as that term is defined in Section 26B-4-201.\n(b) \"Cannabis product\" means the same as that term is defined in Section 26B-4-201.\n(c) \"Medical cannabis device\" means the same as that term is defined in Section 26B-4-201.\n(d) \"Medical cannabis pharmacy\" means the same as that term is defined in Section 26B-4-201.\n(e) \"Medicinal dosage form\" means the same as that term is defined in Section 26B-4-201.\n(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:\n(a) cannabis in a medicinal dosage form; or\n(b) a cannabis product in a medicinal dosage form.\n(3) The sale of a medical cannabis device by a medical cannabis pharmacy is subject to the taxes this chapter imposes.","path":["Title 59 Revenue and Taxation","Chapter 59-12 Sales and Use Tax Act","Part 59-12-1 Tax Collection"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter12/59-12-S104.10.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"5942b5bbbe05f4804477c51ced9949037beb0ce3d74748f407f2938eb67951a9","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-12-104.6","next":"us-ut/utah-code-59-12-104.11"},"notice":"GroundRules: Original legal text. Not legal advice."}