Cannabinoid Products Tax (CBD)

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Filing frequency: Quarterly
Filing due: The last day of the following month
Payment frequency: Quarterly
Payment due: The last day of the following month
Forms:

TC-551 return, paper form not available, must be filed electronically through Taxpayer Access Point

TC-551R renewal, paper form not available, must be filed electronically through Taxpayer Access Point
Statutes:

59-31,  4-41
Information: Cannabinoid product retailers must be licensed with the Utah State Tax Commission to sell, offer to sell, or distribute cannabinoid products to a Utah consumer.  The tax on cannabinoid products is 10 percent of the retail price.  A licensed seller must collect, report, and pay the tax on all consumer sales.

Cannabinoid product sales to the consumer are exempt from sales tax.  Cannabinoid products exported or sold for resale are exempt from the cannabinoid product tax. 

This website is provided for general guidance only. It does not contain all tax and motor vehicle laws or rules.

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Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

Continue to TAP

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Effective: June 1, 2024 – To improve efficiency, we have moved all Utah State Business and Tax Registrations (TC-69 and related schedules) online.
Continue to TC-69
I understand I must include appropriate schedules

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!