2022 Utah Code
Title 59 - Revenue and Taxation
Chapter 12 - Sales and Use Tax Act
Part 1 - Tax Collection
Section 104.10 - Exemption from sales tax for cannabis.

Universal Citation: UT Code § 59-12-104.10 (2022)
Effective 9/23/2019
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 26-61a-102.
    • (b) "Cannabis product" means the same as that term is defined in Section 26-61a-102.
    • (c) "Medical cannabis device" means the same as that term is defined in Section 26-61a-102.
    • (d) "Medical cannabis pharmacy" means the same as that term is defined in Section 26-61a-102.
    • (e) "Medicinal dosage form" means the same as that term is defined in Section 26-61a-102.
  • (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 5, 2019 Special Session 1
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