Section 59-12-104.10 - Exemption from sales tax for cannabis(1) As used in this section: (a) "Cannabis" means the same as that term is defined in Section 26B-4-201.(b) "Cannabis product" means the same as that term is defined in Section 26B-4-201.(c) "Medical cannabis device" means the same as that term is defined in Section 26B-4-201.(d) "Medical cannabis pharmacy" means the same as that term is defined in Section 26B-4-201.(e) "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 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.Amended by Chapter 329, 2023 General Session ,§ 61, eff. 5/3/2023.Amended by Chapter 5, 2019SP1 General Session ,§ 61, eff. 9/23/2019.Added by Chapter 1, 2018SP3 General Session ,§ 131, eff. 12/3/2018.