The Vermont Statutes Online
The Vermont Statutes Online does not include the actions of the 2024 session of the General Assembly. We expect them to be updated by November 1st.
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 207 : Cannabis Excise Tax
(Cite as: 32 V.S.A. § 7901)-
§ 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.)
