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SB 101UTAHSession 2026State BillSigned into law

Enacted

Utah Regulates and Taxes Cannabinoid and Kratom Products with New Licensing Requirements

Original title: Specialized Product Amendments

Last action · March 26, 2026: Governor SignedSponsors: Evan Vickers and 10 others

Bill progressHistory & official text ↓

Introduced

Committee

Floor Vote

Passed

Law

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What This Bill Does

Utah has enacted legislation establishing a comprehensive regulatory and tax framework for s, including cannabinoid and kratom items, effective January 1, 2027. The law imposes a 5.3% tax on specialized products, requires retailers to obtain a three-year with a minimum $500 bond, and renames the Cannabinoid Proceeds to the Specialized Product Proceeds Restricted Account.

Why it matters

Retailers selling cannabinoid and kratom products must obtain a state license, post a bond of at least $500, collect and remit a 5.3% retail tax quarterly, and face fines up to $5,000 for selling unregistered items.

Background

Utah previously regulated hemp and cannabinoid products under the Hemp and Cannabinoid Act while developing distinct consumer protections for kratom. context
The State Tax Commission administers sales and use taxes as well as specialized industry fees across Utah. context

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Retailers of cannabinoid and kratom products

Retailers must acquire a 3-year fixed location license, post a minimum $500 bond, collect and remit a 5.3% tax quarterly, and face fines up to $5,000 for selling unregistered products.

Directly affected

State Tax Commission

The commission is tasked with issuing licenses, collecting taxes, managing bonds, auditing records, and sharing compliance data with enforcement agencies.

Directly affected

Department of Agriculture and Food

The department enforces product registration standards, conducts investigations, and holds the authority to seize and destroy unregistered kratom items.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What tax rate applies to cannabinoid and kratom products under this law?

A tax of 5.3% is applied to the retail price of s.

What are the licensing requirements for retailers selling these products?

Retailers must secure a three-year from the State Tax Commission, post a bond of at least $500, and comply with product registration standards.

What happens if a retailer sells an unregistered product?

Sellers of unregistered products face administrative fines of up to $5,000, and enforcement agencies may seize and destroy unregistered kratom products.

What else do you want to know?

News Coverage

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Where This Stands

Current status: Signed into law.

Procedural history

47 actions

Mar 26, 2026Lieutenant Governor's office for filingEnrolled
Governor Signed
Mar 13, 2026Senate
Senate/ to Governor
Mar 13, 2026Senate
Senate/ received enrolled bill from Printing
Mar 11, 2026Senate
Senate/ enrolled bill to Printing
Mar 11, 2026Senate Secretary
Enrolled Bill Returned to House or Senate
Mar 6, 2026Legislative Research and General Counsel / Enrolling
Draft of Enrolled Bill Prepared

Show 41 earlier actions

Mar 6, 2026Legislative Research and General Counsel / Enrolling
Bill Received from Senate for Enrolling
Mar 6, 2026Senate
Senate/ signed by President/ sent for enrolling
Mar 6, 2026Senate
Senate/ received from House
Mar 5, 2026House
House/ to Senate
Mar 5, 2026House
House/ signed by Speaker/ returned to Senate
Mar 5, 2026House
House/ received from Senate
Mar 5, 2026Senate
Senate/ to House
Mar 5, 2026Senate
Senate/ concurs with House amendment
Mar 5, 2026Senate
Senate/ placed on Concurrence Calendar
Mar 5, 2026Senate
Senate/ received from House
Mar 4, 2026House
House/ to Senate
Mar 4, 2026HouseFloor
House/ passed 3rd reading
Mar 4, 2026House
House/ 3rd reading
Mar 4, 2026House
House/ Rules to 3rd Reading Calendar
Feb 11, 2026House
House/ return to Rules due to fiscal impact
Feb 9, 2026House
House/ 2nd reading
Feb 9, 2026House
House/ comm rpt/ amended
Feb 6, 2026House
House Comm - Favorable Recommendation
Feb 6, 2026House
House Comm - Amendment Recommendation
Feb 3, 2026HouseCommittee
House/ to standing committee
Jan 26, 2026HouseIntroduced
House/ 1st reading (Introduced)
Jan 26, 2026House
House/ received from Senate
Jan 23, 2026Senate
Senate/ to House
Jan 23, 2026SenateFloor
Senate/ passed 3rd reading
Jan 23, 2026Senate
Senate/ 3rd reading
Jan 22, 2026SenateFloor
Senate/ passed 2nd reading
Jan 22, 2026Senate
Senate/ 2nd reading
Jan 22, 2026Senate
Senate/ placed on 2nd Reading Calendar
Jan 22, 2026Senate
Senate/ comm rpt/ amended
Jan 21, 2026Senate
Senate Comm - Favorable Recommendation
Jan 21, 2026Senate
Senate Comm - Amendment Recommendation
Jan 20, 2026SenateCommittee
Senate/ to standing committee
Jan 20, 2026Senate
Senate/ received fiscal note from Fiscal Analyst
Jan 20, 2026Released
LFA/ fiscal note publicly available for SB0101
Jan 20, 2026SenateIntroduced
Senate/ 1st reading (Introduced)
Jan 16, 2026Version Sponsor
LFA/ fiscal note sent to sponsor for SB0101
Jan 12, 2026Senate
Senate/ received bill from Legislative Research
Jan 7, 2026Legislative Fiscal Agency
LFA/ bill sent to agencies for fiscal input for SB0101
Jan 7, 2026Legislative Fiscal Analyst
LFA/ bill assigned to staff for fiscal analysis for SB0101
Jan 7, 2026Legislative Research and General Counsel
Numbered Bill Publicly Distributed
Jan 7, 2026Legislative Research and General Counsel
Bill Numbered but not Distributed

Version history

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Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Consolidation of Specialized Products

The legislation broadens previous cannabinoid-specific statutes into a unified regulatory scheme that includes kratom products under identical licensing and taxation rules.

Department of Agriculture and Food State Tax Commission