Vermont Statutes
§ 7901 — Definitions
Vermont·Title 32 Title 32: Taxation and Finance·Ch. 207 Chapter 207: Cannabis Excise Tax and Cannabis Sales Tax Revenue
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.)
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Nearby Sections
10
§ 7901
Definitions§ 7902
Cannabis excise tax§ 7903
Liability for tax§ 7904
Returns; records§ 7905
Bundled transactions§ 7906
License§ 7908
Statutory purpose