59-12-104.10. Exemption from sales tax for cannabis.
(1) As used in this section: "Cannabis" means the same as that term is defined in Section. 26B-4-201 "Cannabis product" means the same as that term is defined in Section. 26B-4-201 "Medical cannabis device" means the same as that term is defined in Section. 26B-4-201 "Medical cannabis pharmacy" means the same as that term is defined in Section. 26B-4-201 "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, the sale by a licensed medical cannabis pharmacy of the following is not subject to the taxes this chapter imposes: 59-12-104 cannabis in a medicinal dosage form; or 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.