Section 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