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2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7735. Term of licenses

§ 7735. Term of licenses
Each license issued under the provisions of this subchapter shall be valid as long as the licensee continues to do business at the place named unless revoked or suspended by the Commissioner as provided in section 7736 of this title. If the business with respect to which such license was issued shall be sold or transferred or if the licensee ceases to do business at the place named, the license shall immediately be returned to the Commissioner for cancellation. (Amended 1971, No. 73, § 26, eff. April 16, 1971; 1981, No. 31, § 5.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7736. Revocation and suspension of licenses

§ 7736. Revocation and suspension of licenses
The Commissioner may revoke or suspend the license of any licensed wholesale dealer for failure to comply with any provision of this chapter, for failure to comply with the provisions of 11 V.S.A. chapter 15, or for failure to comply with the provisions of 33 V.S.A. chapter 19, subchapter 1B. Any person aggrieved by such revocation or suspension may apply to the Commissioner for a hearing as provided in section 7782 of this title and may further appeal to the courts as provided in section 7783 of this title. (Amended 1971, No. 73, § 27, eff. April 16, 1971; 1981, No. 31, § 6; 2003, No. 14, § 3; 2013, No. 14, § 12.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7737. Bonding

§ 7737. Bonding
When the Commissioner, in his or her discretion, deems it necessary to protect the revenues to be obtained under this chapter, he or she may require any licensed wholesale dealer to file with him or her a bond, issued by a surety company authorized to transact business in this State, and approved by the Commissioner of Financial Regulation of this State as to its solvency and responsibility, in an amount fixed by the Commissioner, to secure the payment of any tax or penalties or interest due or that may become due from that licensed wholesale dealer under this chapter. In the event that the Commissioner determines that a licensed wholesale dealer is to file a bond, he or she shall give notice to him or her to that effect, specifying the amount of the bond required. The licensed wholesale dealer shall file the bond within 15 days after the giving of the notice unless within those 15 days he or she shall request in writing a hearing before the Commissioner at which the necessity, propriety, and amount of the bond shall be determined by the Commissioner. The determination shall be final and shall be complied with within 15 days after the giving of notice thereof. In lieu of a bond, securities approved by the Commissioner or cash in such amount as he or she may prescribe may be deposited, which shall be kept in the custody of the State Treasurer, who may, at any time, upon instruction from the Commissioner without notice to the depositor, apply them to any tax or interest or penalties due, and for that purpose the securities may be sold by him or her at public or private sale without notice to the depositor thereof. In determining whether a person should be required to obtain a bond, the Commissioner is specifically authorized to consider the filing and payment history, with respect to any tax administered by the Commissioner, of the person or any individual, corporation, partnership, or other legal entity with which the person is or was associated as principal, partner, officer, director, employee, agent, or incorporator. (Added 1981, No. 31, § 7; amended 1989, No. 225 (Adj. Sess.), § 25(b); 1995, No. 180 (Adj. Sess.), § 38(a); 2001, No. 140 (Adj. Sess.), § 40; 2011, No. 78 (Adj. Sess.), § 2, eff. April 2, 2012; 2013, No. 14, § 13.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7772. Form and sale of stamps

§ 7772. Form and sale of stamps
(a) The Commissioner shall secure stamps of such designs and denominations as he or she shall prescribe to be affixed to packages of cigarettes as evidence of the payment to the tax imposed by this chapter. The Commissioner shall sell such stamps to licensed wholesale dealers at a discount of two and three-tenths percent of their face value for payment at time of sale.
(b) At the purchaser’s request, the Commissioner may sell stamps to be affixed to packages of cigarettes as evidence of the payment to the tax imposed by this chapter to licensed wholesale dealers for payment within 10 days, at a discount of one and five-tenths percent of their face value if timely paid. In determining whether to sell stamps for payment within 10 days, the Commissioner shall consider the credit history of the dealer and the filing and payment history, with respect to any tax administered by the Commissioner, of the dealer or any individual, corporation, partnership, or other legal entity with which the dealer is or was associated as principal, partner, officer, director, employee, agent, or incorporator.
(c) The Commissioner shall keep accurate records of all stamps sold to each wholesale dealer and shall pay over all receipts from the sale of stamps to the State Treasurer. (Amended 1959, No. 243, § 3; 1963, No. 226, § 3, eff. July 3, 1963; 1965, No. 131, § 2; 1981, No. 31, § 9; 1983, No. 2 (Sp. Sess.), § 4, eff. July 28, 1983; 2001, No. 140 (Adj. Sess.), § 37; 2013, No. 73, § 9, eff. June 5, 2013; 2015, No. 57, § 75, eff. June 11, 2015.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7773. Use and redemption of stamps

§ 7773. Use and redemption of stamps
No licensed wholesale dealer shall sell or transfer any stamps issued under the provisions of this chapter. The Commissioner shall redeem at the amount paid therefor by the licensed wholesale or retail dealer any unused stamps issued under the provisions of this chapter, which are presented to him or her at his or her office in Montpelier. (Amended 1981, No. 31, § 10; 2013, No. 14, § 14; 2015, No. 57, § 76, eff. June 11, 2015.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7774. Affixing stamps

§ 7774. Affixing stamps
Each licensed wholesale dealer shall affix or cause to be affixed to each individual package of cigarettes sold or distributed by him or her stamps of the proper denomination as required by section 7771 of this title and in such manner as the Commissioner may specify in regulations issued pursuant to this chapter. The stamps may be affixed by a licensed wholesale dealer at any time before the cigarettes are transferred out of his or her possession. (Amended 1971, No. 73, § 28, eff. April 16, 1971; 1981, No. 31, § 11; 2013, No. 14, § 15.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7775. Retail dealers

§ 7775. Retail dealers
Within 24 hours after coming into possession of any cigarettes not bearing proper stamps evidencing payment of the tax imposed by this chapter and before selling the same, each retail dealer shall affix or cause to be affixed stamps of the proper denomination to each individual package of cigarettes as required by section 7771 of this title and in such manner as the Commissioner may specify in regulations issued pursuant to this chapter. (Amended 2015, No. 57, § 77, eff. June 11, 2015.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7776. Collection of cigarette tax through nonresident licensed wholesale dealers

§ 7776. Collection of cigarette tax through nonresident licensed wholesale dealers
(a) When the Commissioner of Taxes finds that the collection of the tax imposed by this chapter would be facilitated thereby, the Commissioner may, in the Commissioner’s discretion, authorize any resident or nonresident person engaged in the business of manufacturing cigarettes or any resident or nonresident person who ships cigarettes into this State for sale to retail dealers in this State as defined in section 7702 of this title and who qualifies as a licensed wholesale dealer as defined in section 7702 of this title, but need not have a place of business in this State, upon complying with the requirements of the Commissioner to affix or cause to be affixed the stamps required by this chapter on behalf of the purchasers of such cigarettes who would otherwise be taxable therefor, and the Commissioner may sell such stamps to such person as provided in section 7772 of this title.
(b) A nonresident person shall agree to submit the nonresident person’s books, accounts, and records to examination during reasonable business hours by the Commissioner or the Commissioner’s duly authorized agent.
(c) A nonresident person authorized pursuant to subsection (a) of this section, other than a foreign corporation that the Secretary of State has authorized to do business in this State, shall, in writing, appoint the Secretary of State and the Secretary’s successors in office to be the nonresident person’s agent for service of process. Service upon the Secretary pursuant to this subsection constitutes sufficient service upon the nonresident person and may be made by delivering duplicate attested copies of the process to the Secretary. When legal process against the nonresident person is served upon the Secretary of State, the Secretary shall notify the nonresident person in the manner specified and shall collect the fee provided in 12 V.S.A. § 852 .
(d) Any person complying with the provisions of this section shall thereupon become a licensed wholesale dealer within the meaning of this chapter and shall be subject to all provisions of the chapter applicable to wholesale dealers, including the furnishing of a bond specified in subchapter 2 of this chapter. (Amended 1959, No. 231, § 5; 1971, No. 73, § 29, eff. April 16, 1971; 1981, No. 31, § 12; 2013, No. 14, § 16; 2021, No. 105 (Adj. Sess.), § 566, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7778. Unstamped packages—Penalties

§ 7778. Unstamped packages—Penalties
(a) No person shall possess more than 10,000 cigarettes, or possess with the intent to sell any cigarettes, that do not bear stamps evidencing payment of tax imposed by this chapter. It shall be an affirmative defense to a charge under this subsection that such cigarettes are:
(1) in the possession of a licensed wholesale dealer;
(2) in the course of transit and consigned to a licensed wholesale dealer or retail dealer; or
(3) in the possession of a retail dealer who has held them for 24 hours or less.
(b) No person shall sell or transfer or offer for sale or display for sale any cigarettes that do not bear stamps evidencing payment of the tax imposed by this chapter.
(c) No person shall use more than once any stamp provided for and required by this chapter.
(d) Any person who shall violate any provision of this section shall, if the tax that may be imposed on such cigarettes is $500.00 or less, be imprisoned not more than one year or fined not more than $1,000.00, or both, or, if the tax that may be imposed on such cigarettes is more than $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both. (Amended 1965, No. 194, § 10, operative February 1, 1967; 1971, No. 73, § 31, eff. April 16, 1971; 1973, No. 249 (Adj. Sess.), § 103, eff. April 9, 1974; 1981, No. 31, § 14; 1995, No. 29, § 15, eff. April 14, 1995.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7779. Seizure

§ 7779. Seizure
(a) Any cigarettes found at any place in this State without stamps affixed thereto as required by this chapter or any tobacco products found at any place in this State upon which the tax imposed by this chapter has not been paid, are declared to be contraband goods and may be seized without a warrant by the Commissioner, the Commissioner’s agents or employees, or by any peace officer of this State when directed by the Commissioner to do so, unless such cigarettes or tobacco products shall be in the possession of a licensed wholesale dealer, or unless they shall be in the course of transit and consigned to a licensed wholesale dealer or a retail dealer, or unless they shall have been received by a retail dealer within 24 hours. Nothing herein shall be construed to require the Commissioner to confiscate unstamped cigarettes or tobacco products when the Commissioner shall have reason to believe that the owner thereof has possession of the same for personal consumption or is not willfully or intentionally evading the tax imposed by this chapter.
(b) Any cigarettes found at any place in this State with stamps affixed thereto which stamps have not been paid for as required by this chapter, are declared to be contraband goods and may be seized without a warrant by the Commissioner, the Commissioner’s agents or employees, or by any peace officer of this State when directed by the Commissioner to do so.
(c) Any cigarettes or tobacco products seized under the provisions of this chapter shall be destroyed by the Commissioner. The seizure of any cigarettes or tobacco products under the provisions of this section shall not relieve any person from a fine or other penalty for violation of this chapter. (Amended 1981, No. 31, § 15; 1995, No. 29, § 16, eff. April 14, 1995; 2001, No. 140 (Adj. Sess.), § 39.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7780. Hearing

§ 7780. Hearing
When any cigarettes or tobacco products shall have been seized under the provisions of section 7779 of this title, any person claiming an interest in such cigarettes or tobacco products who has not previously been heard or who has not waived hearing may make written application to the Commissioner for a hearing, stating an interest in the cigarettes or tobacco products and reasons why they should not be forfeited. Further proceedings on such application for hearing shall be taken as provided in sections 7782 and 7783 of this title. No cigarettes or tobacco products seized under the provisions of section 7779 of this title shall be destroyed while an application for a hearing is pending before the Commissioner, but the pendency of an appeal under the provisions of section 7783 of this title shall not prevent destruction of the cigarettes or tobacco products unless the appellant shall post a satisfactory bond, with surety, in an amount double the estimated value of the cigarettes or tobacco products conditioned upon the successful termination of the appeal. (Amended 1995, No. 29, § 17, eff. April 14, 1995.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7781. Powers of officer conducting hearings

§ 7781. Powers of officer conducting hearings
The Commissioner and any agent of the Commissioner duly authorized to conduct any inquiry, investigation, or hearing hereunder shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered by the Commissioner, the Commissioner or his or her agent authorized to conduct such hearing and having authority by law to issue such process may subpoena witnesses and require the production of books, papers, and documents pertinent to such inquiry. No witness under subpoena authorized to be issued by the provisions of this chapter shall be excused from testifying or from producing books or papers on the ground that such testimony or the production of such books or other documentary evidence would tend to incriminate him or her, but such evidence or the books or papers so produced shall not be used in any criminal proceeding against him or her. Officers who serve subpoenas issued by the Commissioner or under his or her authority and witnesses attending hearings conducted by him or her hereunder shall receive fees and compensation at the same rates as officers and witnesses in causes before a Criminal Division of the Superior Court, to be paid on vouchers of the Commissioner on order of the Commissioner of Finance and Management from the proper appropriation for the administration of this chapter. (Amended 1965, No. 194, § 10, operative February 1, 1967; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1983, No. 195 (Adj. Sess.), § 5(b); 1983, No. 230 (Adj. Sess.), § 16; 2009, No. 154, § 238.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7782. Application for hearing

§ 7782. Application for hearing
Any person aggrieved by any action of the Commissioner or his or her authorized agent under this chapter for which hearing is not elsewhere provided may apply in writing to the Commissioner within 10 days after the notice of such action is delivered or mailed to him or her for a hearing, setting forth the reasons why such hearing should be granted and the manner of relief sought. The Commissioner shall promptly consider each such application and may grant or deny the hearing requested. If the hearing be denied, the applicant shall be notified thereof forthwith. If it be granted, the Commissioner shall notify the applicant of the time and place fixed for such hearing. After such hearing, the Commissioner may make such order in the premises as may appear to him or her just and lawful and shall furnish a copy of such order to the applicant. The Commissioner may, at any time and by notice in writing, order a hearing on his or her own initiative and require the taxpayer or any other individual whom he or she believes to be in possession of information concerning any manufacture, importation, possession, or sale of cigarettes or tobacco products, or both, which have escaped taxation to appear before him or her or his or her duly authorized agent with any specific books of account, paper, or other documents for examination relative thereto. (Amended 1959, No. 231, § 6.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7783. Appeals

§ 7783. Appeals
Any person aggrieved because of any action or decision of the Commissioner under the provisions of this chapter may appeal therefrom within 30 days to the Superior Court of the county in which such person resides. The appellant shall give security, approved by the Commissioner, conditioned to pay the tax levied, if it remains unpaid, with interest and costs. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1997, No. 161 (Adj. Sess.), § 22, eff. Jan. 1, 1998; 2013, No. 73, § 11, eff. June 5, 2013.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7784. Counterfeiting stamps

§ 7784. Counterfeiting stamps
Any person who shall fraudulently make or utter or who shall forge or counterfeit any stamp prescribed by the Commissioner under the provisions of this chapter, or who shall cause or procure the same to be done, or who shall willfully utter, publish, pass, or render as true any false, altered, forged, or counterfeit stamp, or who shall knowingly possess any such false, altered, forged, or counterfeit stamp for the purpose of evading the tax hereby imposed shall be imprisoned for not more than five years nor less than one year. (Amended 1971, No. 199 (Adj. Sess.), § 17.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7785. Monthly report

§ 7785. Monthly report
Each licensed wholesale dealer shall file with the Commissioner, on or before the 15th day of each month, a report for the calendar month immediately preceding, in a form prescribed by the Commissioner, showing the amount and source of cigarettes acquired; the amount of stamps purchased; a list identifying the brand families of a tobacco product manufacturer, as that term is defined in 33 V.S.A. chapter 19, subchapters 1A and 1B; the total number of cigarettes upon which stamps were affixed or, in the case of roll-your-own tobacco, the equivalent stick count, as determined by the formula set forth in 33 V.S.A. chapter 19, subchapter 1A, upon which the applicable tax was paid; and such other information as the Commissioner may require. (Added 1981, No. 31, § 16; amended 2003, No. 14, § 5; 2013, No. 14, § 18.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7786. Gray marketed cigarettes

§ 7786. Gray marketed cigarettes
(a) No person shall affix a cigarette stamp to or sell or offer for sale in this State any package or container of cigarettes if:
(1) the container or package does not comply with all the requirements of the federal Cigarette Labeling and Advertising Act (15 U.S.C. § 1331 et seq.) for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States;
(2) the container or package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. § 5754;
(3) the container or package, including a container of individually stamped containers or packages is labeled “For Export Only,” “U.S. Tax Exempt,” “For Use Outside U.S.,” or similar wording indicating that the manufacturer did not intend that the product be sold in the United States; or
(4) the container or package has been altered by marking or deleting the wording described in subdivision (3) of this subsection.
(b) Any cigarettes described in subdivision (a)(1), (2), (3), or (4) of this section and found in this State are declared to be contraband goods and may be seized without a warrant by the Commissioner, the Commissioner’s agents or employees, or by any peace officer of this State when directed by the Commissioner to do so, unless the owner of the cigarettes produces sufficient evidence that the cigarettes are in transit through the State for sale outside the United States. Nothing herein shall be construed to require the Commissioner to confiscate cigarettes when the Commissioner shall have reason to believe that the owner thereof has possession of the same for personal consumption. Any cigarettes seized under this section shall be destroyed by the Commissioner. The seizure of any cigarettes under the provisions of this section shall not relieve any person from a fine or other penalty for violation of this chapter.
(c) A violation of any provision of this section shall also constitute an unfair or deceptive act and practice in commerce prohibited under 9 V.S.A. § 2453 and shall be subject to enforcement and to the rights and remedies provided for under 9 V.S.A. chapter 63.
(d) Any person may bring an action for appropriate injunctive or other equitable relief for a violation of this section; actual damages, if any, sustained by reason of the violation; and, as determined by the court, interest on the damages from the date of the complaint, taxable costs, and reasonable attorney’s fees. If the trier of fact finds that the violation is flagrant, it may increase recovery to any amount not in excess of three times the actual damages sustained by reason of the violation. (Added 1999, No. 101 (Adj. Sess.), § 2.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7811. Imposition of tobacco products tax

§ 7811. Imposition of tobacco products tax
(a) There is hereby imposed and shall be paid a tax on all other tobacco products, snuff, and new smokeless tobacco possessed in the State of Vermont by any person for sale on and after July 1, 1959 that were imported into the State or manufactured in the State after that date, except that no tax shall be imposed on tobacco products sold under such circumstances that this State is without power to impose such tax, or sold to the United States, or sold to or by a voluntary unincorporated organization of the U.S. Armed Forces operating a place for the sale of goods pursuant to regulations promulgated by the appropriate executive agency of the United States. The tax is intended to be imposed only once upon the wholesale sale of any other tobacco product and shall be at the rate of 92 percent of the wholesale price for all tobacco products except snuff, which shall be taxed at $2.57 per ounce or fractional part thereof; new smokeless tobacco, which shall be taxed at the greater of $2.57 per ounce or, if packaged for sale to a consumer in a package that contains less than 1.2 ounces of the new smokeless tobacco, at the rate of $3.08 per package; and cigars with a wholesale price greater than $2.17, which shall be taxed at the rate of $2.00 per cigar if the wholesale price of the cigar is greater than $2.17 and less than $10.00 and at the rate of $4.00 per cigar if the wholesale price of the cigar is $10.00 or more. Provided, however, that upon payment of the tax within 10 days, the distributor or dealer may deduct from the tax two percent of the tax due. It shall be presumed that all other tobacco products, snuff, and new smokeless tobacco within the State are subject to tax until the contrary is established and the burden of proof that any other tobacco products, snuff, and new smokeless tobacco are not taxable hereunder shall be upon the person in possession thereof. Licensed wholesalers of other tobacco products, snuff, and new smokeless tobacco shall state on the invoice whether the price includes the Vermont tobacco products tax.
(b) The tax established in this section shall not be imposed on:
(1) cannabis-related supplies sold by a dispensary registered under 7 V.S.A. chapter 37 to registered patients and registered caregivers, as those terms are defined in 7 V.S.A. § 972;
(2) cannabis products, as defined in 7 V.S.A. § 831, that do not contain tobacco; or
(3) hemp or hemp products, as defined in 6 V.S.A. § 562, that do not contain tobacco. (Added 1959, No. 231, § 7; amended 1995, No. 14, § 7, eff. April 12, 1995; 2005, No. 191 (Adj. Sess.), § 38; 2007, No. 81, § 6, eff. June 11, 2007; 2009, No. 1 (Sp. Sess.), § H.38; 2009, No. 160 (Adj. Sess.), § 36; 2011, No. 45, § 22; 2013, No. 14, § 19, eff. June 30, 2013; 2013, No. 174 (Adj. Sess.), § 39; 2015, No. 54, § 50; 2019, No. 28, § 2; 2023, No. 3, § 91, eff. July 1, 2023.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7812. Liability for collection of tax

§ 7812. Liability for collection of tax
The licensed wholesale dealer shall be liable for the payment of the tax on tobacco products that he or she imports or causes to be imported into the State or that he or she manufactures in this State, and every licensed wholesale dealer authorized by the Commissioner to make returns and pay the tax on tobacco products sold, shipped, or delivered by him or her to any person in the State shall be liable for the collection and payment of the tax on all tobacco products sold, shipped, or delivered. Every retail dealer shall be liable for the collection of the tax on all tobacco products in his or her possession at any time, upon which the tax has not been paid by a licensed wholesale dealer, and the failure of any retail dealer to produce and exhibit to the Commissioner or his or her authorized representative, upon demand, an invoice by a licensed wholesale dealer for any tobacco products in his or her possession shall be presumptive evidence that the tax thereon has not been paid and that such retail dealer is liable for the collection of the tax thereon. The amount of taxes advanced and paid by a licensed wholesale dealer or retail dealer as hereinabove provided shall be added and collected as part of the sales price of the tobacco products. (Added 1959, No. 231, § 7; amended 1971, No. 73, § 32, eff. April 16, 1971; 2015, No. 57, § 79, eff. June 11, 2015.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7813. Returns and payment of tax by licensed wholesale dealer

§ 7813. Returns and payment of tax by licensed wholesale dealer
Every licensed wholesale dealer shall, on or before the 15th day of each month, file with the Commissioner a return on forms to be prescribed and furnished by the Commissioner showing the quantity and wholesale price of all tobacco products sold, shipped, or delivered by him or her to any person in the State during the preceding calendar month. Such returns shall contain such further information as the Commissioner of Taxes may require. Every licensed wholesale dealer shall pay to the Commissioner with the filing of such return the tax on tobacco products for such month imposed under this subchapter. When the licensed wholesale dealer files the return and pays the tax within the time specified in this section, he or she may deduct therefrom two percent of the tax due. (Added 1959, No. 231, § 7; amended 1967, No. 346 (Adj. Sess.), § 5; 2015, No. 57, § 80, eff. June 11, 2015.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7815. Licensed wholesale dealers

§ 7815. Licensed wholesale dealers
All resident licensed wholesale dealers within the State are required to pay the tax on tobacco products for which they may be liable. A person outside this State who ships or transports tobacco products to retailers in this State, to be sold by those retailers, may make application for license as a nonresident licensed wholesale dealer, be granted such license by the Commissioner, and thereafter be subject to all the provisions of this chapter so far as the same pertain to tobacco products, and be entitled to act as a licensed wholesale dealer, provided he or she files proof with his or her application that he or she has appointed the Secretary of State as his or her agent for service of process relating to any matter or issue arising under this chapter. Such nonresident person shall also agree to submit his or her books, accounts, and records to examination during reasonable business hours by the Commissioner or his or her duly authorized agent. (Added 1959, No. 231, § 7; amended 1981, No. 31, § 17; 2013, No. 14, § 20.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7816. Records to be kept; examination

§ 7816. Records to be kept; examination
At the time of delivering other tobacco products, snuff, or new smokeless tobacco to any person, each licensed wholesale dealer shall make a true duplicate invoice showing the date of delivery; and the items; and the wholesale price of each item in each shipment of other tobacco products, snuff, and new smokeless tobacco delivered; and the name of the purchaser to whom delivery is made and shall retain the same for a period of three years, subject to the use and inspection of the Commissioner. Each licensed wholesale dealer shall procure and retain invoices showing the items and wholesale price of each item in each shipment of other tobacco products, snuff, or new smokeless tobacco received by him or her; the date of receipt; and the name of the shipper and shall retain the same for a period of three years, subject to the use and inspection of the Commissioner. The Commissioner, by regulation, may provide that whenever other tobacco products, snuff, or new smokeless tobacco are shipped into the State, the railroad company, express company, trucking company, or other carrier transporting any shipment thereof shall file with the Commissioner a copy of the freight bill within 10 days after the delivery in the State of each shipment. All licensed wholesale dealers shall maintain and keep for a period of three years such other records of tobacco products received, sold, or delivered within the State as may be required by the Commissioner. The Commissioner or authorized agents of the Commissioner are hereby authorized to examine the books, papers, invoice, and other records; stock of other tobacco products, snuff, and new smokeless tobacco in and upon any premises where the same are placed, stored, and sold; and equipment of any such dealer pertaining to the sale and delivery of other tobacco products, snuff, and new smokeless tobacco taxable under this subchapter. To verify the accuracy of the tax imposed and assessed by this subchapter, each such person is hereby directed and required to give to the Commissioner or authorized agents of the Commissioner the means, facilities, and opportunity for such examinations as are herein provided for and required. (Added 1959, No. 231, § 7; amended 2013, No. 14, § 21.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7817. Determination of tax on failure to file return

§ 7817. Determination of tax on failure to file return
(a) When the Commissioner discovers, by examination of the records of the taxpayer as provided in section 7816 of this title or otherwise, that a person required to file a return under this subchapter has filed an incorrect or insufficient return, the Commissioner may, at any time within three years after the date the return was due, determine the correct amount of tax and shall give notice to the taxpayer of the amount of any deficiency in such tax, together with penalty and interest as hereinafter provided. If no return has been filed as provided by law, the tax may be assessed at any time. When, before the expiration of the period prescribed herein for assessment of an additional tax, a taxpayer has consented in writing that the period be extended, the amount of the additional tax due may be determined at any time within the extended period. The period so extended may be further extended by subsequent consents in writing made before the expiration of the extended period.
(b) A determination by the Commissioner in accordance with subsection (a) of this section shall fix the tax, unless the person against whom it is assessed shall, within 60 days after receiving the notice of such determination, apply to the Commissioner for a hearing as is herein provided. The decision of the Commissioner after the hearing may be reviewed as provided in this chapter. (Added 1959, No. 231, § 7; amended 1971, No. 73, § 33, eff. April 16, 1971; 1989, No. 222 (Adj. Sess.), § 13; 2007, No. 81, § 5, eff. June 11, 2007; 2013, No. 73, § 10, eff. June 5, 2013.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7818. Tax as debt to the State

§ 7818. Tax as debt to the State
A tax on tobacco products imposed by this subchapter and all increases, interest, and penalties thereon shall become, from the date it is due and payable, a personal debt from the person liable to pay the same to the State of Vermont, to be recovered in a civil action under this section. (Added 1959, No. 231, § 7.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7819. Refunds

§ 7819. Refunds
Whenever any tobacco products upon which the tax has been paid have been sold and shipped into another state for sale or use there, or have become unfit for use and consumption or unsalable, or have been destroyed, the licensed wholesale dealer shall be entitled to a refund of the actual amount of tax paid with respect thereto. If the Commissioner is satisfied that any licensed wholesale dealer is entitled to a refund, he or she shall so certify to the Commissioner of Finance and Management who shall issue his or her warrant in favor of the licensed wholesale dealer entitled to receive such refund. (Added 1959, No. 231, § 7; amended 1983, No. 195 (Adj. Sess.), § 5(b); 2015, No. 57, § 81, eff. June 11, 2015.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7821. Criminal penalties

§ 7821. Criminal penalties
Any person who shall fail, neglect, or refuse to comply with or shall violate the provisions of this chapter relating to the tax on tobacco products or the rules adopted by the Commissioner under this chapter relating to such tax shall be guilty of a misdemeanor and upon conviction for a first offense shall be sentenced to pay a fine of not more than $250.00 or to be imprisoned for not more than 60 days, or both, such fine and imprisonment in the discretion of the court, and for a second or subsequent offense shall be sentenced to pay a fine of not less than $250.00 nor more than $500.00 or be imprisoned for not more than six months, or both, such fine and imprisonment in the discretion of the court. This section shall not apply to violations of sections 7731–7734 and 7776 of this title. (Added 1959, No. 231, § 7; amended 2015, No. 57, § 82, eff. June 11, 2015; 2021, No. 105 (Adj. Sess.), § 567, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7822. Application of provisions

§ 7822. Application of provisions
The provisions of subchapters 1-3 of this chapter shall apply to the tobacco products tax imposed by this subchapter unless they are clearly applicable only to the tax on cigarettes and the enforcement thereof. (Added 1959, No. 231, § 7.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 205 - Cigarettes and Tobacco Products › § 7823. Deposit of revenue

§ 7823. Deposit of revenue
The revenue generated by the taxes imposed under this chapter shall be credited to the General Fund. (Added 1995, No. 14, § 8; amended 1999, No. 152 (Adj. Sess.), § 272a; 2005, No. 215 (Adj. Sess.), § 314; 2009, No. 1 (Sp. Sess.), § E.307.3, eff. June 2, 2009; 2011, No. 75 (Adj. Sess.), § 109; 2019, No. 6, § 70, eff. April 22, 2019.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 207 - Cannabis Excise Tax › § 7901. Definitions

§ 7901. Definitions
As used in this chapter:
(1) “Cannabis” has the same meaning as in 7 V.S.A. § 831.
(2) “Cannabis cultivator” has the same meaning as in 7 V.S.A. § 861.
(3) “Cannabis product” has the same meaning as in 7 V.S.A. § 831.
(4) “Cannabis product manufacturer” has the same meaning as in 7 V.S.A. § 861.
(5) “Cannabis retailer” has the same meaning as in 7 V.S.A. § 861.
(6) “Cannabis wholesaler” has the same meaning as in 7 V.S.A. § 861.
(7) “Integrated licensee” has the same meaning as in 7 V.S.A. § 861.
(8) “Retail sale” or “sold at retail” means any sale for any purpose other than for resale by a cannabis retailer or integrated licensee.
(9) “Sales price” has the same meaning as in section 9701 of this title. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 207 - Cannabis Excise Tax › § 7902. Cannabis excise tax

§ 7902. Cannabis excise tax
(a) There is imposed a cannabis excise tax equal to 14 percent of the sales price of each retail sale in this State of cannabis and cannabis products, including food or beverages.
(b) The tax imposed by this section shall be paid by the purchaser to the retailer or integrated licensee. Each retailer or integrated licensee shall collect from the purchaser the full amount of the tax payable on each taxable sale.
(c) The tax imposed by this section is separate from and in addition to the general sales and use tax imposed by chapter 233 of this title. The tax imposed by this section shall not be part of the sales price to which the general sales and use tax applies. The cannabis excise tax shall be separately itemized from the general sales and use tax on the receipt provided to the purchaser.
(d) The following sales shall be exempt from the tax imposed under this section:
(1) sales under any circumstances in which the State is without power to impose the tax; and
(2) sales made by any dispensary as authorized under 7 V.S.A. chapter 37, provided that the cannabis or cannabis product is sold only to registered qualifying patients directly or through their registered caregivers. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 207 - Cannabis Excise Tax › § 7903. Liability for tax

§ 7903. Liability for tax
(a) Any tax collected in accordance with this chapter shall be deemed to be held by the retailer or integrated licensee in trust for the State of Vermont. Any tax collected under this chapter shall be accounted for separately so as clearly to indicate the amount of tax collected and that the same are the property of the State of Vermont.
(b) Every retailer or integrated licensee required to collect and remit the tax under this chapter to the Commissioner shall be personally and individually liable for the amount of such tax, together with such interest and penalty as has accrued under the provisions of section 3202 of this title. If the retailer or integrated licensee is a corporation or other entity, the personal liability shall extend to any officer or agent of the corporation or entity who as an officer or agent of the same has the authority to collect and remit tax to the Commissioner of Taxes as required in this chapter.
(c) A retailer or integrated licensee shall have the same rights in collecting tax from his or her purchaser or regarding nonpayment of tax by the purchaser as if the tax were a part of the purchase price of cannabis or cannabis products and payable at the same time; provided, however, if the retailer or integrated licensee required to collect tax has failed to remit any portion of the tax to the Commissioner of Taxes, the Commissioner of Taxes shall be notified of any action or proceeding brought by the retailer or integrated licensee to collect tax and shall have the right to intervene in such action or proceeding.
(d) A retailer or integrated licensee required to collect tax may also refund or credit to the purchaser any tax erroneously, illegally, or unconstitutionally collected. No cause of action that may exist under State law shall accrue against the retailer or integrated licensee for tax collected unless the purchaser has provided written notice to a retailer or integrated licensee and the retailer or integrated licensee has had 60 days to respond. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 207 - Cannabis Excise Tax › § 7904. Returns; records

§ 7904. Returns; records
(a) Any retailer or integrated licensee required to collect the tax imposed by this chapter shall, on or before the 25th day of every month, return to the Department of Taxes, under oath of a person with legal authority to bind the retailer or integrated licensee, a statement containing its name and place of business, the total amount of sales subject to the cannabis excise tax made in the preceding month, and any information required by the Department of Taxes, along with the total tax due. Retailers and integrated licensees shall not remit the tax collected to the Department of Taxes in cash absent the issuance of a waiver by the Commissioner of Taxes, and the Commissioner may require that returns be submitted electronically.
(b) Every retailer and integrated licensee shall maintain, for not less than three years, accurate records showing all transactions subject to tax liability under this chapter. The records are subject to inspection by the Department of Taxes at all reasonable times during normal business hours. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 207 - Cannabis Excise Tax › § 7905. Bundled transactions

§ 7905. Bundled transactions
(a) Except as provided in subsection (b) of this section, a retail sale of a bundled transaction that includes cannabis or a cannabis product is subject to the cannabis excise tax imposed by this chapter on the entire sales price of the bundled transaction. If there is a conflict with the bundling transaction provisions applicable to another tax type, this section shall apply.
(b) If the sales price is attributable to products that are taxable and products that are not taxable under this chapter, the portion of the price attributable to the products that are nontaxable is subject to the tax imposed by this chapter unless the retailer or integrated licensee can identify by reasonable and verifiable standards the portion that is not subject to tax from its books and records that are kept in the regular course of business, and any discounts applied to the bundle must be attributed to the products that are nontaxable under this chapter.
(c) As used in this section, “bundled transaction” means:
(1) the retail sale of two or more products where the products are otherwise distinct and identifiable, are sold for one nonitemized price, and at least one of the products is or contains cannabis; or
(2) cannabis or a cannabis product that is provided free of charge with the required purchase of another product. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 207 - Cannabis Excise Tax › § 7906. License

§ 7906. License
(a) Any retailer or integrated licensee required to collect tax imposed by this chapter must apply for and receive a cannabis retail tax license from the Commissioner for each place of business within the State where he or she sells cannabis or cannabis products prior to commencing business. The Commissioner shall issue without charge a license, or licenses, empowering the retailer or integrated licensee to collect the cannabis excise tax, provided that a retailer’s or integrated licensee’s application is properly submitted and the retailer or integrated licensee is otherwise in compliance with applicable laws, rules, and provisions.
(b) Each cannabis retail tax license shall state the place of business to which it is applicable and be prominently displayed in the place of business. The licenses shall be nonassignable and nontransferable and shall be surrendered to the Commissioner immediately upon the registrant ceasing to do business in the place named. A cannabis retail tax license shall be separate from and in addition to any licenses required by sections 9271 (meals and rooms tax) and 9707 (sales and use tax) of this title.
(c) The Cannabis Control Board may require the Commissioner of Taxes to suspend or revoke the tax licenses issued under this section for any retailer or integrated licensee that fails to comply with 7 V.S.A. chapter 33 or any rules adopted by the Board. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 207 - Cannabis Excise Tax › § 7907. Administration of the cannabis excise tax

§ 7907. Administration of the cannabis excise tax
(a) The Commissioner of Taxes shall administer and enforce this chapter. The Commissioner may adopt rules pursuant to 3 V.S.A. chapter 25 to carry out such administration and enforcement.
(b) To the extent not inconsistent with this chapter, the provisions for the assessment, collection, enforcement, and appeals of the sales and use tax in chapter 233 of this title shall apply to the cannabis excise tax imposed by this chapter. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 207 - Cannabis Excise Tax › § 7908. Statutory purpose

§ 7908. Statutory purpose
The statutory purpose of the exemption for cannabis and cannabis products sold by any dispensary as authorized under 7 V.S.A. chapter 37 in subdivision 7902(d)(2) of this title is to lower the cost of medical products in order to support the health and welfare of Vermont residents. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)