Utah Statutes
§ 59-12-104.10 — Exemption from sales tax for cannabis.
Utah § 59-12-104.10
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-12Sales and Use Tax Act
Part 59-12-1Tax Collection
This text of Utah § 59-12-104.10 (Exemption from sales tax for cannabis.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-12-104.10 (2026).
Text
(1)As used in this section:
(1)(a) "Cannabis" means the same as that term is defined in Section 26B-4-201.
(1)(b) "Cannabis product" means the same as that term is defined in Section 26B-4-201.
(1)(c) "Medical cannabis device" means the same as that term is defined in Section 26B-4-201.
(1)(d) "Medical cannabis pharmacy" means the same as that term is defined in Section 26B-4-201.
(1)(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:
(2)(a) cannabis in a medicinal dosage form; or
(2)(b) a cannabis product in a medicinal dosage form.
(3)The sale of a medical cannabis dev
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Legislative History
Amended by Chapter 329, 2023 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-12-104.10, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-12-104.10.