57 chapters · 1,078 sections in this title.
32 V.S.A. ch. 207, § 7901 Definitions
0.8K chars
§ 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 th…
32 V.S.A. ch. 207, § 7902 Cannabis excise tax
1.6K chars
§ 7902. Cannabis excise tax (a) There is imposed a cannabis excise tax equal to 14 percent of the sales price of each retail sale in this State of cannabis and cannabis products, including food or beverages. (b) The tax imposed by this section shall be paid by the purchaser to th…
32 V.S.A. ch. 207, § 7903 Liability for tax
2.1K chars
§ 7903. Liability for tax (a) Any tax collected in accordance with this chapter shall be deemed to be held by the retailer or integrated licensee in trust for the State of Vermont. Any tax collected under this chapter shall be accounted for separately so as clearly to indicate th…
32 V.S.A. ch. 207, § 7904 Returns; records
1.1K chars
§ 7904. Returns; records (a) Any retailer or integrated licensee required to collect the tax imposed by this chapter shall, on or before the 25th day of every month, return to the Department of Taxes, under oath of a person with legal authority to bind the retailer or integrated …