59-31-301. Taxation of cannabinoid product.
(1) A tax is imposed on a cannabinoid product at a rate of.10 multiplied by the retail price.
(2) A licensee shall collect the tax imposed under Subsection (1) from a purchaser at the time the cannabinoid product is sold. 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.