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Utah Code § 59-31-301

Taxation of cannabinoid product

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

Taxation
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Utah Code § 59-31-301, Taxation of cannabinoid product, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345441
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(1) A tax is imposed on a cannabinoid product at a rate of .10 multiplied by the retail price. (2) (a) A licensee shall collect the tax imposed under Subsection (1) from a purchaser at the time the cannabinoid product is sold. (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.