Utah Code § 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.