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.
(Cite as: 32 V.S.A. § 7906)
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§ 7906. License
(a) Any retailer or integrated licensee required to collect tax imposed by this chapter
must apply for and receive a cannabis retail tax license from the Commissioner for
each place of business within the State where he or she sells cannabis or cannabis
products prior to commencing business. The Commissioner shall issue without charge
a license, or licenses, empowering the retailer or integrated licensee to collect
the cannabis excise tax, provided that a retailer’s or integrated licensee’s application
is properly submitted and the retailer or integrated licensee is otherwise in compliance
with applicable laws, rules, and provisions.
(b) Each cannabis retail tax license shall state the place of business to which it is
applicable and be prominently displayed in the place of business. The licenses shall
be nonassignable and nontransferable and shall be surrendered to the Commissioner
immediately upon the registrant ceasing to do business in the place named. A cannabis
retail tax license shall be separate from and in addition to any licenses required
by sections 9271 (meals and rooms tax) and 9707 (sales and use tax) of this title.
(c) The Cannabis Control Board may require the Commissioner of Taxes to suspend or revoke
the tax licenses issued under this section for any retailer or integrated licensee
that fails to comply with 7 V.S.A. chapter 33 or any rules adopted by the Board. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)