State Codes and Statutes

Statutes > Vermont > Title-32 > Chapter-205 > 7702

§ 7702. Definitions

The following words and phrases, as used in this chapter, shall have the following meanings, unless the context otherwise requires:

(1) "Cigarette" means:

(A) any roll of tobacco wrapped in paper or any substance not containing tobacco; and

(B) any roll of tobacco wrapped in substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subdivision (A) of this subsection.

(2) "Commissioner" shall mean the commissioner of taxes.

(3) "Dealer" means any wholesale dealer and retail dealer as herein defined.

(4) "Distributor" means any person who imports, or causes to be imported, into this state any tobacco product for sale or who manufactures any tobacco product in this state, and any person within or without the state who is 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.

(5) "Licensed wholesale dealer" shall mean a wholesale dealer licensed under the provisions of this chapter.

(6) "Little cigars" means any rolls of tobacco wrapped in leaf tobacco or any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subdivision (1) of this section) and as to which 1,000 units weigh not more than three pounds.

(7) "Manufacturer" means a person who manufactures and sells tobacco products.

(8) "Person" shall mean any individual, firm, fiduciary, partnership, corporation, trust or association, however formed.

(9) "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.

(10) "Retail dealer" shall mean a person who sells or furnishes cigarettes or tobacco products, or both, in small quantities to consumers only, but not for the purpose of resale.

(11) "Roll-your-own tobacco" means any tobacco which, 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.

(12) "Sale" or "sell" means any transfer, exchange or barter in any manner or by any means whatever, of any cigarettes or tobacco products.

(13) "Snuff" means any finely cut, ground, or powdered tobacco that is not intended to be smoked, has a moisture content of no less than 45 percent, and is not offered in individual single-dose tablets or other discrete single-use units.

(14) "Stamp" shall mean any impression, stamp, label or print manufactured, printed or made as prescribed by the commissioner.

(15) "Tobacco products" means any product manufactured from, derived from, or containing tobacco that is intended for human consumption by smoking, chewing, or in any other manner; but shall not include cigarettes, little cigars, roll-your-own tobacco, moist snuff, or new smokeless tobacco as defined in this section.

(16) "Wholesale dealer" shall mean a person who sells or furnishes cigarettes or tobacco products, or both, to wholesale or retail dealers for the purpose of resale, but not by the small quantity or parcel to consumers thereof.

(17) "Wholesale dealer's license" shall mean the license granted under the provisions of this chapter to a wholesale dealer for a wholesale outlet.

(18) "Wholesale outlet" shall mean any premises where cigarettes or tobacco products, or both, are sold, transferred, displayed or held for sale by a wholesale dealer.

(19) "Wholesale price" means the price at which a distributor sells or furnishes tobacco products to any retail dealer.

(20) "New smokeless tobacco" means any tobacco product manufactured from, derived from, or containing tobacco that is not intended to be smoked, has a moisture content of less than 45 percent, or is offered in individual single-dose tablets or other discrete single-use units. (Amended 1959, No. 231, § 2; 1967, No. 346 (Adj. Sess.), § 4; 1981, No. 31, § 1; 1995, No. 29, § 13, eff. April 14, 1995; 2005, No. 191 (Adj. Sess.), § 36; 2009, No. 1 (Sp. Sess.), § H.36.)

State Codes and Statutes

Statutes > Vermont > Title-32 > Chapter-205 > 7702

§ 7702. Definitions

The following words and phrases, as used in this chapter, shall have the following meanings, unless the context otherwise requires:

(1) "Cigarette" means:

(A) any roll of tobacco wrapped in paper or any substance not containing tobacco; and

(B) any roll of tobacco wrapped in substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subdivision (A) of this subsection.

(2) "Commissioner" shall mean the commissioner of taxes.

(3) "Dealer" means any wholesale dealer and retail dealer as herein defined.

(4) "Distributor" means any person who imports, or causes to be imported, into this state any tobacco product for sale or who manufactures any tobacco product in this state, and any person within or without the state who is 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.

(5) "Licensed wholesale dealer" shall mean a wholesale dealer licensed under the provisions of this chapter.

(6) "Little cigars" means any rolls of tobacco wrapped in leaf tobacco or any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subdivision (1) of this section) and as to which 1,000 units weigh not more than three pounds.

(7) "Manufacturer" means a person who manufactures and sells tobacco products.

(8) "Person" shall mean any individual, firm, fiduciary, partnership, corporation, trust or association, however formed.

(9) "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.

(10) "Retail dealer" shall mean a person who sells or furnishes cigarettes or tobacco products, or both, in small quantities to consumers only, but not for the purpose of resale.

(11) "Roll-your-own tobacco" means any tobacco which, 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.

(12) "Sale" or "sell" means any transfer, exchange or barter in any manner or by any means whatever, of any cigarettes or tobacco products.

(13) "Snuff" means any finely cut, ground, or powdered tobacco that is not intended to be smoked, has a moisture content of no less than 45 percent, and is not offered in individual single-dose tablets or other discrete single-use units.

(14) "Stamp" shall mean any impression, stamp, label or print manufactured, printed or made as prescribed by the commissioner.

(15) "Tobacco products" means any product manufactured from, derived from, or containing tobacco that is intended for human consumption by smoking, chewing, or in any other manner; but shall not include cigarettes, little cigars, roll-your-own tobacco, moist snuff, or new smokeless tobacco as defined in this section.

(16) "Wholesale dealer" shall mean a person who sells or furnishes cigarettes or tobacco products, or both, to wholesale or retail dealers for the purpose of resale, but not by the small quantity or parcel to consumers thereof.

(17) "Wholesale dealer's license" shall mean the license granted under the provisions of this chapter to a wholesale dealer for a wholesale outlet.

(18) "Wholesale outlet" shall mean any premises where cigarettes or tobacco products, or both, are sold, transferred, displayed or held for sale by a wholesale dealer.

(19) "Wholesale price" means the price at which a distributor sells or furnishes tobacco products to any retail dealer.

(20) "New smokeless tobacco" means any tobacco product manufactured from, derived from, or containing tobacco that is not intended to be smoked, has a moisture content of less than 45 percent, or is offered in individual single-dose tablets or other discrete single-use units. (Amended 1959, No. 231, § 2; 1967, No. 346 (Adj. Sess.), § 4; 1981, No. 31, § 1; 1995, No. 29, § 13, eff. April 14, 1995; 2005, No. 191 (Adj. Sess.), § 36; 2009, No. 1 (Sp. Sess.), § H.36.)


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State Codes and Statutes

Statutes > Vermont > Title-32 > Chapter-205 > 7702

§ 7702. Definitions

The following words and phrases, as used in this chapter, shall have the following meanings, unless the context otherwise requires:

(1) "Cigarette" means:

(A) any roll of tobacco wrapped in paper or any substance not containing tobacco; and

(B) any roll of tobacco wrapped in substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subdivision (A) of this subsection.

(2) "Commissioner" shall mean the commissioner of taxes.

(3) "Dealer" means any wholesale dealer and retail dealer as herein defined.

(4) "Distributor" means any person who imports, or causes to be imported, into this state any tobacco product for sale or who manufactures any tobacco product in this state, and any person within or without the state who is 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.

(5) "Licensed wholesale dealer" shall mean a wholesale dealer licensed under the provisions of this chapter.

(6) "Little cigars" means any rolls of tobacco wrapped in leaf tobacco or any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subdivision (1) of this section) and as to which 1,000 units weigh not more than three pounds.

(7) "Manufacturer" means a person who manufactures and sells tobacco products.

(8) "Person" shall mean any individual, firm, fiduciary, partnership, corporation, trust or association, however formed.

(9) "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.

(10) "Retail dealer" shall mean a person who sells or furnishes cigarettes or tobacco products, or both, in small quantities to consumers only, but not for the purpose of resale.

(11) "Roll-your-own tobacco" means any tobacco which, 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.

(12) "Sale" or "sell" means any transfer, exchange or barter in any manner or by any means whatever, of any cigarettes or tobacco products.

(13) "Snuff" means any finely cut, ground, or powdered tobacco that is not intended to be smoked, has a moisture content of no less than 45 percent, and is not offered in individual single-dose tablets or other discrete single-use units.

(14) "Stamp" shall mean any impression, stamp, label or print manufactured, printed or made as prescribed by the commissioner.

(15) "Tobacco products" means any product manufactured from, derived from, or containing tobacco that is intended for human consumption by smoking, chewing, or in any other manner; but shall not include cigarettes, little cigars, roll-your-own tobacco, moist snuff, or new smokeless tobacco as defined in this section.

(16) "Wholesale dealer" shall mean a person who sells or furnishes cigarettes or tobacco products, or both, to wholesale or retail dealers for the purpose of resale, but not by the small quantity or parcel to consumers thereof.

(17) "Wholesale dealer's license" shall mean the license granted under the provisions of this chapter to a wholesale dealer for a wholesale outlet.

(18) "Wholesale outlet" shall mean any premises where cigarettes or tobacco products, or both, are sold, transferred, displayed or held for sale by a wholesale dealer.

(19) "Wholesale price" means the price at which a distributor sells or furnishes tobacco products to any retail dealer.

(20) "New smokeless tobacco" means any tobacco product manufactured from, derived from, or containing tobacco that is not intended to be smoked, has a moisture content of less than 45 percent, or is offered in individual single-dose tablets or other discrete single-use units. (Amended 1959, No. 231, § 2; 1967, No. 346 (Adj. Sess.), § 4; 1981, No. 31, § 1; 1995, No. 29, § 13, eff. April 14, 1995; 2005, No. 191 (Adj. Sess.), § 36; 2009, No. 1 (Sp. Sess.), § H.36.)


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