Tax Commission
Cannabinoid Products Tax (CBD)
Return to List of Other Taxes
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.
You can apply for this tax account on our Taxpayer Access Point
For details on how to file, please review the filing instructions.
Filing and Payment Frequency
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 and Publications
TC-551
TC-551 return, paper form not available, must be filed electronically through Taxpayer Access Point.
TC-551R
TC-551R renewal, paper form not available, must be filed electronically through Taxpayer Access Point.
Pub 67
Statues and Rules
Revenue
Goes to state general fund