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Terms Used In Vermont Statutes Title 32 Sec. 7785

  • Commissioner: shall mean the Commissioner of Taxes. See
  • Dealer: means any wholesale dealer and retail dealer as herein defined. See
  • Manufacturer: means a person who manufactures and sells cigarettes, little cigars, roll-your-own tobacco, snuff, new smokeless tobacco, and other tobacco products. See
  • Month: shall mean a calendar month and "year" shall mean a calendar year and be equivalent to the expression "year of our Lord. See
  • Roll-your-own tobacco: means any tobacco that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. See

§ 7785. Monthly report

Each licensed wholesale dealer shall file with the Commissioner, on or before the 15th day of each month, a report for the calendar month immediately preceding, in a form prescribed by the Commissioner, showing the amount and source of cigarettes acquired; the amount of stamps purchased; a list identifying the brand families of a tobacco product manufacturer, as that term is defined in 33 Vt. Stat. Ann. chapter 19, subchapters 1A and 1B; the total number of cigarettes upon which stamps were affixed or, in the case of roll-your-own tobacco, the equivalent stick count, as determined by the formula set forth in 33 Vt. Stat. Ann. chapter 19, subchapter 1A, upon which the applicable tax was paid; and such other information as the Commissioner may require. (Added 1981, No. 31, § 16; amended 2003, No. 14, § 5; 2013, No. 14, § 18.)