The Vermont Statutes Online
The Statutes below include the actions of the 2024 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 32 : Taxation and Finance
Chapter 205 : Cigarettes and Tobacco Products
Subchapter 002 : LICENSES
(Cite as: 32 V.S.A. § 7731)-
§ 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.)
