Exemption from sales tax for cannabis.

(1) As used in this section: (a) "Cannabis" means the same as that term is defined in Section 26B-4-201. (b) "Cannabis product" means the same as that term is defined in Section 26B-4-201. (c) "Medical cannabis device" means the same as that term is defined in Section 26B-4-201. (d) "Medical cannabis pharmacy" means the same as that term is defined in Section 26B-4-201. (e) "Medicinal dosage form" means the same as that term is defined in Section 26B-4-201. (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: (a) cannabis in a medicinal dosage form; or (b) a cannabis product in a medicinal dosage form. (3) The sale of a medical cannabis device by a medical cannabis pharmacy is subject to the taxes this chapter imposes.