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(1) As used in this section:
(a) "Cannabis" means the same as that term is defined in Section 26-61a-102.
(b) "Cannabis product" means the same as that term is defined in Section 26-61a-102.
(c) "Medical cannabis device" means the same as that term is defined in Section 26-61a-102.
(d) "Medical cannabis pharmacy" means the same as that term is defined in Section 26-61a-102.
(e) "Medicinal dosage form" means the same as that term is defined in Section 26-61a-102.
(2) In addition to the exemptions described in Section 59-12-104, the sale by a licensed medical cannabis pharmacy of the following is not subject to the taxes this chapter imposes:
(a) cannabis in a medicinal dosage form; or
(b) 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.