§ 7731. License required
Each wholesale dealer shall secure a license from the Commissioner of Taxes before engaging in the business of selling cigarettes, roll-your-own tobacco, little cigars, snuff, new smokeless tobacco, or other tobacco products in this State. Licensed wholesale dealers shall sell these products only to other Vermont licensed wholesale dealers or to retailers licensed pursuant to 7 V.S.A. § 1002. (Amended 1959, No. 231, § 3; 1981, No. 31, § 2; 2013, No. 14, § 9.)
Structure Vermont Statutes
Title 32 - Taxation and Finance
Chapter 205 - Cigarettes and Tobacco Products
§ 7701. Administration of chapter
§ 7732. Application for and issuance of license
§ 7734. Penalties for sales without license
§ 7736. Revocation and suspension of licenses
§ 7772. Form and sale of stamps
§ 7773. Use and redemption of stamps
§ 7776. Collection of cigarette tax through nonresident licensed wholesale dealers
§ 7777. Records required; inspection and examination; assessment of tax deficiency
§ 7778. Unstamped packages—Penalties
§ 7781. Powers of officer conducting hearings
§ 7782. Application for hearing
§ 7786. Gray marketed cigarettes
§ 7811. Imposition of tobacco products tax
§ 7812. Liability for collection of tax
§ 7813. Returns and payment of tax by licensed wholesale dealer
§ 7815. Licensed wholesale dealers
§ 7816. Records to be kept; examination
§ 7817. Determination of tax on failure to file return
§ 7818. Tax as debt to the State