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Searching 2021-2022 Session

The Vermont Statutes Online

 

Title 32 : Taxation and Finance

Chapter 207 : CANNABIS EXCISE TAX

(Cite as: 32 V.S.A. § 7901)
  • §§ 7901-7905. Repealed. 1991, No. 167 (Adj. Sess.), § 66(2).

  •  [Section 7901 effective March 1, 2022.]

    § 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.)