1. (1) As used in this section:

   1. (a) "Cannabis" means the same as that term is defined in Section 26B-4-201.
   2. (b) "Cannabis product" means the same as that term is defined in Section 26B-4-201.
   3. (c) "Medical cannabis device" means the same as that term is defined in Section 26B-4-201.
   4. (d) "Medical cannabis pharmacy" means the same as that term is defined in Section 26B-4-201.
   5. (e) "Medicinal dosage form" means the same as that term is defined in Section 26B-4-201.

2. (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:

   1. (a) cannabis in a medicinal dosage form; or
   2. (b) a cannabis product in a medicinal dosage form.
3. (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