{"data":{"id":"us-ut/utah-code-59-31-301","jurisdiction":"us-ut","citation":"Utah Code § 59-31-301","heading":"Taxation of cannabinoid product.","body":"(1) A tax is imposed on a cannabinoid product at a rate of .10 multiplied by the retail price.\n(2)\n(a) A licensee shall collect the tax imposed under Subsection (1) from a purchaser at the time the cannabinoid product is sold.\n(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.","path":["Title 59 Revenue and Taxation","Chapter 59-31 Specialized Product Licensing And Tax Act","Part 59-31-3 Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter31/59-31-S301.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"0d6f2006541051505721051687eb98120294f82a59e6783f705dcafd5d24f740","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-31-203","next":"us-ut/utah-code-59-31-302"},"notice":"GroundRules: Original legal text. Not legal advice."}