Vermont Statutes Title 32 Sec. 7812
Terms Used In Vermont Statutes Title 32 Sec. 7812
- Commissioner: shall mean the Commissioner of Taxes. See
- Dealer: means any wholesale dealer and retail dealer as herein defined. See
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Licensed wholesale dealer: shall mean a wholesale dealer licensed under the provisions of this chapter. See
- Person: shall mean any individual, firm, fiduciary, partnership, corporation, trust, or association, however formed. See
- Retail dealer: shall mean a person licensed pursuant to 7 V. See
- 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
§ 7812. Liability for collection of tax
The licensed wholesale dealer shall be liable for the payment of the tax on tobacco products that he or she imports or causes to be imported into the State or that he or she manufactures in this State, and every licensed wholesale dealer authorized by the Commissioner to make returns and pay the tax on tobacco products sold, shipped, or delivered by him or her to any person in the State shall be liable for the collection and payment of the tax on all tobacco products sold, shipped, or delivered. Every retail dealer shall be liable for the collection of the tax on all tobacco products in his or her possession at any time, upon which the tax has not been paid by a licensed wholesale dealer, and the failure of any retail dealer to produce and exhibit to the Commissioner or his or her authorized representative, upon demand, an invoice by a licensed wholesale dealer for any tobacco products in his or her possession shall be presumptive evidence that the tax thereon has not been paid and that such retail dealer is liable for the collection of the tax thereon. The amount of taxes advanced and paid by a licensed wholesale dealer or retail dealer as hereinabove provided shall be added and collected as part of the sales price of the tobacco products. (Added 1959, No. 231, § 7; amended 1971, No. 73, § 32, eff. April 16, 1971; 2015, No. 57, § 79, eff. June 11, 2015.)