Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 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. (
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In this chapter (10 sections)
- 207-7901 · Definitions
- 207-7902 · Cannabis excise tax
- 207-7903 · Liability for tax
- 207-7904 · Returns; records
- 207-7905 · Bundled transactions
- 207-7906 · License
- 207-7907 · Administration of the cannabis excise tax
- 207-7908 · Statutory purpose
- 207-7909 · Repealed. 2025, No. 27, § E.313.1, eff. July 1, 2025
- 207-7910 · Cannabis sales tax revenue; Universal Afterschool and Summer…