Utah Statutes
§ 59-31-301 — Taxation of cannabinoid product.
Utah § 59-31-301
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-31Cannabinoid Licensing and Tax Act
Part 59-31-3Tax
This text of Utah § 59-31-301 (Taxation of cannabinoid product.) 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. § 59-31-301 (2026).
Text
(1)A tax is imposed on a cannabinoid product at a rate of .10 multiplied by the retail price.
(2)(2)(a) A licensee shall collect the tax imposed under Subsection (1) from a purchaser at the time the cannabinoid product is sold.
(2)(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.
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Legislative History
Enacted by Chapter 35, 2024 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 § 59-31-301, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-31-301.