59-31-301. Taxation of specialized product.
(1) A tax is imposed on a specialized product at a rate of 5.3% multiplied by the retail price.
(2)(a) Except as provided in Subsection (2)(c), a retailer shall collect the tax imposed under Subsection (1) from a consumer at the time the specialized product is sold.
(b) A consumer that purchases or receives an untaxed specialized product shall pay the tax at the time the specialized product is first received in this state.
(c) A retailer may elect not to collect the tax described in Subsection (2)(a) only if the retailer:
(i) is located outside of the state; and
(ii) does not meet the requirements of Subsection 59-12-107(2)(c).