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2021 Vermont Statutes
Title 32 - Taxation and Finance
Chapter 207 - Cannabis Excise Tax
§ 7901. Definitions

Universal Citation:
32 VT Stats § 7901 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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§ 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 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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