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Utah Statutes, Title 59

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Utah/Statutes

← All Utah coverage

Title 59, Revenue and Taxation

32 chapters · 1,121 sections in this title.

All chapters in Title 591,121 Ch 59-2, Property Tax Act253 Ch 59-12, Sales and Use Tax Act158 Ch 59-10, Individual Income Tax Act144 Ch 59-1, General Taxation Policies118 Ch 59-7, Corporate Franchise and Income Taxes109 Ch 59-14, Cigarette and Tobacco Tax and Licens…87 Ch 59-13, Motor and Special Fuel Tax Act41 Ch 59-2a, Tax Relief Through Property Tax35 Ch 59-5, Severance Tax on Oil, Gas, and Mining32 Ch 59-31, Specialized Product Licensing And Ta…15 Ch 59-22, Model Tobacco Settlement Act13 Ch 59-18, Charitable Trust Act12 Ch 59-15, Beer Tax8 Ch 59-24, Radioactive Waste Facility Tax Act8

15 sections·Filtered byTitle 59✕Ch 59-31✕

Utah Code § 59-31-101 (eff. 1/1/2027) Definitions.
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59-31-101. Definitions. As used in this chapter: (1)(a) "Cannabinoid product" means a product that contains or is represented to contain one or more naturally occurring cannabinoids. (b) "Cannabinoid product" does not include: (i) medical cannabis as that term is defined in Secti…
Utah Code § 59-31-101 (until 1/1/2027) Definitions.
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59-31-101. Definitions. As used in this chapter: (1) "Cannabinoid product" means the same as that term is defined in Section 4-41-102. (2) "Licensee" means a retailer that holds a valid license under Part 2, Licensing, to sell a cannabinoid product. (3) "Retail price" means the a…
Utah Code § 59-31-201 (until 1/1/2027) Prohibition on the sale of a cannabinoid product without license.
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59-31-201. Prohibition on the sale of a cannabinoid product without license. (1) A person may not sell, offer to sell, or distribute a cannabinoid product in this state without first: (a) obtaining a license from the commission under Section 59-31-202; and (b) complying with the …
Prohibition on the sale of a specialized product without license.

Utah Code § 59-31-201 (eff. 1/1/2027)

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59-31-201. Prohibition on the sale of a specialized product without license. (1) A retailer may not sell or offer to sell a specialized product in this state without first obtaining a license from the commission under Section 59-31-202. (2) It is a class B misdemeanor for a perso…

Utah Code § 59-31-202 (until 1/1/2027) Issuance of license.

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59-31-202. Issuance of license. (1) The commission shall issue a license to sell a cannabinoid product to a retailer that submits an application, on a form created by the commission, that includes: (a) the retailer's name; (b) the address of the location permitted under Section 4…

Utah Code § 59-31-202 (eff. 1/1/2027) Issuance of license.

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59-31-202. Issuance of license. (1) The commission shall issue a fixed location license to sell a specialized product to a retailer that submits an application, on a form created by the commission, that includes: (a) the retailer's name; (b) the address of the location permitted …

Utah Code § 59-31-203 License revocation and reinstatement.

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59-31-203. License revocation and reinstatement. (1) The commission shall, on a reasonable notice and after a hearing, revoke the license of any licensee violating any provisions of this chapter. (2) A license may not be reissued to a licensee described in Subsection (1) until th…

Utah Code § 59-31-301 (until 1/1/2027) Taxation of cannabinoid product.

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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) A licensee shall collect the tax imposed under Subsection (1) from a purchaser at the time the cannabinoid product is sold. (b) A cons…

Utah Code § 59-31-301 (eff. 1/1/2027) Taxation of specialized product.

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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 th…

Utah Code § 59-31-302 (eff. 1/1/2027) Remittance of tax.

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59-31-302. Remittance of tax. (1)(a) A retailer that collects the tax imposed on a specialized product shall remit to the commission, in an electronic format approved by the commission: (i) the tax due in the previous quarter; and (ii) the tax return. (b) The tax collected and th…

Utah Code § 59-31-302 (until 1/1/2027) Remittance of tax.

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59-31-302. Remittance of tax. (1)(a) The licensee that collects the tax imposed on a cannabinoid product shall remit to the commission, in an electronic format approved by the commission: (i) the tax due in the previous quarter; and (ii) the tax return. (b) The tax collected and …

Utah Code § 59-31-401 (until 1/1/2027) Cannabinoid Proceeds Restricted Account.

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59-31-401. Cannabinoid Proceeds Restricted Account. (1) There is created within the General Fund a restricted account known as the "Cannabinoid Proceeds Restricted Account." (2) The Cannabinoid Proceeds Restricted Account consists of: (a) revenue collected from the tax imposed by…

Utah Code § 59-31-401 (eff. 1/1/2027) Specialized Product Proceeds Restricted Account.

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59-31-401. Specialized Product Proceeds Restricted Account. (1) There is created within the General Fund a restricted account known as the "Specialized Product Proceeds Restricted Account." (2) The Specialized Product Proceeds Restricted Account consists of: (a) revenue collected…

Utah Code § 59-31-402 (until 1/1/2027) Report to Department of Agriculture and Food of illegal cannabinoid product.

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59-31-402. Report to Department of Agriculture and Food of illegal cannabinoid product. If the commission suspects that a cannabinoid product is being sold in the state in violation of a law other than a law described in this chapter, the commission shall report the name and tax …

Utah Code § 59-31-402 (eff. 1/1/2027) Report to Department of Agriculture and Food of illegal specialized product.

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59-31-402. Report to Department of Agriculture and Food of illegal specialized product. If the commission suspects that a specialized product is being sold in the state in violation of a law other than a law described in this chapter, the commission shall report the name and tax …