(1) A tax is imposed on a cannabinoid product at a rate of .10 multiplied by the retail price.
(2)
(a) A licensee shall collect the tax imposed under Subsection (1) from a purchaser at the time the cannabinoid product is sold.
(b) A consumer that purchases or receives an untaxed cannabinoid product shall pay the tax at the time the cannabinoid product is first received in this state.