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Utah Code Title 59. Revenue and Taxation § 59-31-301. Taxation of cannabinoid product

Current as of January 01, 2025 | Updated by Findlaw Staff

<Section effective Jan. 1, 2025.>

(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.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-31-301. Taxation of cannabinoid product - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-31-301/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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