Utah § 59-12-104.10 - Exemption from sales tax for cannabis.
Full text of Utah Utah Code § 59-12-104.10 — Exemption from sales tax for cannabis., with citation guidance and answers to common questions.
§ 59-12-104.10. Exemption from sales tax for cannabis.
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.
Frequently Asked Questions About Utah § 59-12-104.10
What does Utah Code § 59-12-104.10 cover?
Section 59-12-104.10 ("Exemption from sales tax for cannabis.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-12-104.10?
A common citation format is "Utah Code § 59-12-104.10" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-12-104.10 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
