The Vermont Statutes Online
The Statutes below include the actions of the 2025 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.
Subchapter
004
:
TOBACCO PRODUCTS TAX
(Cite as: 32 V.S.A. § 7813)
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§ 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.)