59-12-104.10. Exemption from sales tax for cannabis.
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/ut/title-59/chapter-12/59-12-104-10A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/3/2023
59-12-104.10. Exemption from sales tax for cannabis.
(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.
Amended by Chapter 329 , 2023 General Session