Utah Code Ann. § 4-41-103.1 – Authority to regulate production, sale, and testing of cannabinoid products and industrial hemp -- Information sharing with the State Tax Commission.

(1) The department shall make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to:
1. (a) establish requirements for a cannabinoid processor license to process cannabinoid products;
2. (b) establish requirements for an industrial hemp retailer permit to market or sell industrial hemp products;
3. (c) establish the standards, methods, practices, and procedures a laboratory must use when:
  1. (i) testing industrial hemp, transportable industrial hemp concentrate, and cannabinoid products; and
  2. (ii) disposing of non-compliant material;
4. (d) establish requirements for registration of processors of non-cannabinoid industrial hemp products; and
5. (e) establish standards for transporting transportable industrial hemp concentrate into and out of the state.
(2) The department shall maintain a list of each licensee and permittee.
(3) Beginning January 1, 2025, the department shall provide to the State Tax Commission:
1. (a) a regularly updated list of every retailer permittee that sells a cannabinoid product;
2. (b) any information obtained by the department regarding a person who is not a retailer permittee and is selling a cannabinoid product; and
3. (c) the tax identification number:
  1. (i) for a retailer permittee described in Subsection (3)(a); and
  2. (ii) a person described in Subsection (3)(b).