How the tax works
Utah exempts medicinal-dosage cannabis and cannabis products sold by a licensed medical cannabis pharmacy from state and local sales tax. It charges a separate uniform medical cannabis transaction fee. The Utah Department of Agriculture and Food's schedule, updated 1 July 2026, lists that fee at $3.00. It applies once per completed pharmacy purchase, not per item. A $100 eligible product purchase therefore shows $0 sales tax, one $3 fee and a $103 estimated total.
Utah law explicitly taxes medical cannabis devices, so do not include devices or other accessories in the product amount. The fee estimate assumes one purchase at a licensed medical cannabis pharmacy; other charges or an ineligible transaction need a separate store quote.
For one completed pharmacy purchase, enter the total eligible medicinal cannabis product price. The $3 fee applies once to the transaction, not to each item. Devices and other store charges are excluded.
Sources and limits
- Utah law: medical cannabis sales-tax exemption and device exclusion
- Utah DAF: fiscal 2027 uniform transaction fee schedule
- Utah law: medical cannabis pharmacy fee per transaction
- Utah DAF: licensed medical cannabis pharmacies
Rates and eligibility can change. Check the official sources, your transaction type and location before relying on a checkout estimate. This is general information, not tax or legal advice.