SUT-111 - Hemp - Sales of Hemp by Dealers who are not Hemp Producers

If a dealer purchases hemp from a hemp grower or producer for resale to the dealer's customers, the dealer must collect sales tax from its customers on the hemp sales. The sale of hemp or any products associated with hemp by dealers are treated no differently than sales of other types of tangible personal property. Sales and use taxes will apply to sales of hemp that is not grown by the seller.