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 207 : Cannabis Excise Tax and Cannabis Sales Tax Revenue
(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.)
