32 V.S.A. § 7812 — Liability for collection of tax

The licensed wholesale dealer shall be liable for the payment of the tax on tobacco
products that he or she imports or causes to be imported into the State or that he
or she manufactures in this State, and every licensed wholesale dealer authorized
by the Commissioner to make returns and pay the tax on tobacco products sold, shipped,
or delivered by him or her to any person in the State shall be liable for the collection
and payment of the tax on all tobacco products sold, shipped, or delivered. Every
retail dealer shall be liable for the collection of the tax on all tobacco products
in his or her possession at any time, upon which the tax has not been paid by a licensed
wholesale dealer, and the failure of any retail dealer to produce and exhibit to the
Commissioner or his or her authorized representative, upon demand, an invoice by a
licensed wholesale dealer for any tobacco products in his or her possession shall
be presumptive evidence that the tax thereon has not been paid and that such retail
dealer is liable for the collection of the tax thereon. The amount of taxes advanced
and paid by a licensed wholesale dealer or retail dealer as hereinabove provided shall
be added and collected as part of the sales price of the tobacco products. (