Vermont Statutes Title 32 Sec. 7776
Terms Used In Vermont Statutes Title 32 Sec. 7776
- Cigarette: means :
- Commissioner: shall mean the Commissioner of Taxes. See
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Dealer: means any wholesale dealer and retail dealer as herein defined. See
- Person: shall mean any individual, firm, fiduciary, partnership, corporation, trust, or association, however formed. See
- Place of business: means any place where tobacco products are sold or where tobacco products are manufactured, stored, or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train, or vending machine. See
- sell: means any transfer, exchange, or barter in any manner or by any means whatever, of any cigarettes or tobacco products. See
- Service of process: The service of writs or summonses to the appropriate party.
- State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
- Wholesale dealer: means a person who imports or causes to be imported into the State any cigarettes, little cigars, roll-your-own tobacco, snuff, new smokeless tobacco, or other tobacco product for sale or who sells or furnishes any of these products to other wholesale dealers or retail dealers for the purpose of resale, but not by small quantity or parcel to consumers thereof. See
§ 7776. Collection of cigarette tax through nonresident licensed wholesale dealers
(a) When the Commissioner of Taxes finds that the collection of the tax imposed by this chapter would be facilitated thereby, the Commissioner may, in the Commissioner’s discretion, authorize any resident or nonresident person engaged in the business of manufacturing cigarettes or any resident or nonresident person who ships cigarettes into this State for sale to retail dealers in this State as defined in section 7702 of this title and who qualifies as a licensed wholesale dealer as defined in section 7702 of this title, but need not have a place of business in this State, upon complying with the requirements of the Commissioner to affix or cause to be affixed the stamps required by this chapter on behalf of the purchasers of such cigarettes who would otherwise be taxable therefor, and the Commissioner may sell such stamps to such person as provided in section 7772 of this title.
(b) A nonresident person shall agree to submit the nonresident person’s books, accounts, and records to examination during reasonable business hours by the Commissioner or the Commissioner’s duly authorized agent.
(c) A nonresident person authorized pursuant to subsection (a) of this section, other than a foreign corporation that the Secretary of State has authorized to do business in this State, shall, in writing, appoint the Secretary of State and the Secretary’s successors in office to be the nonresident person’s agent for service of process. Service upon the Secretary pursuant to this subsection constitutes sufficient service upon the nonresident person and may be made by delivering duplicate attested copies of the process to the Secretary. When legal process against the nonresident person is served upon the Secretary of State, the Secretary shall notify the nonresident person in the manner specified and shall collect the fee provided in 12 V.S.A. § 852 .
(d) Any person complying with the provisions of this section shall thereupon become a licensed wholesale dealer within the meaning of this chapter and shall be subject to all provisions of the chapter applicable to wholesale dealers, including the furnishing of a bond specified in subchapter 2 of this chapter. (Amended 1959, No. 231, § 5; 1971, No. 73, § 29, eff. April 16, 1971; 1981, No. 31, § 12; 2013, No. 14, § 16; 2021, No. 105 (Adj. Sess.), § 566, eff. July 1, 2022.)