IPCPR Legislative | Vermont

Vermont

vermont

Vermont State Contact Information

Vermont Department of Taxes
Miscellaneous Taxes
(802) 828-2551
(802) 828-5787 fax

Vermont Secretary of State
(802) 828-2363
sos.lobbyist@sec.state.vt.us

Taxation in Vermont

 

Vermont imposes a tax on all other tobacco products, snuff, and new smokeless tobacco possessed in the state by any person for sale. Wholesale dealers are liable for the tax on tobacco products that: he or she imports or causes to be imported into Vermont; he or she manufactures in Vermont; or are sold, shipped, or delivered by him or her to any person in Vermont. Retail dealers will also be liable for the tax on all untaxed tobacco products in their possession.

 

Vt. Stat. tit. 32, § 7811: Imposition of tobacco products tax
Vt. Stat. tit. 32, § 7812: Liability for and collection of tax

 

Department of Taxes staff reported that Vermont localities do not levy additional taxes on tobacco products.

The tax on other tobacco products is 92% of the wholesale price, except for the following: the tax on snuff is $2.57 per ounce; the tax on new smokeless tobacco is the greater of $2.57   per ounce or, if packaged for sale to a consumer in a package that contains less than 1.2 ounces of the new smokeless tobacco, $3.08 per package ; the tax on cigars with a wholesale price of $2.17 or less is 92% of the wholesale price; the tax on cigars with a wholesale price greater than $2.17 and less than $10 is $2 per cigar; and the tax on cigars with a wholesale price of $10 or more is $4 per cigar.

 

Vt. Stat. tit. 32, § 7811: Imposition of tobacco products tax

 

Note: Vt. Stat. tit. 32, § 7811 was revised by SB 139 effective 7/1/2015. Staff reported that the link to the statute will be updated in Fall 2015.

Every wholesale dealer must, on or before the 15th day of each month, file a Wholesale Tobacco Dealer Report (Form TO-641) and Schedules A and B, along with payment for taxes due. Retail dealers will also be liable for the tax on all untaxed tobacco products in their possession.

 

Vt. Stat. tit. 32, § 7813: Returns and payment of tax by distributor
Vt. Stat. tit. 32, § 7812: Liability for and collection of tax

Vermont Department of Taxes: Forms – Miscellaneous Taxes
http://www.state.vt.us/tax/formsmisc.shtml

 

Form TO-641: Wholesale Tobacco Dealer Report
http://www.state.vt.us/tax/pdf.word.excel/forms/misc/TO-641.pdf

 

Definitions in Vermont

 

“Other 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 does not include cigarettes, little cigars, roll-your-own tobacco, snuff, or new smokeless tobacco.

 

Vt. Stat. tit. 32, § 7702(15)

 

“Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette or is a little cigar).

 

Vt. Stat. tit. 32, § 7702(21)

 

“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%, and is not offered in individual single-dose tablets or other discrete single-use units.

 

Vt. Stat. tit. 32, § 7702(13)

 

“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%, or is offered in individual single-dose tablets or other discrete single-use units.

 

Vt. Stat. tit. 32, § 7702(20)

 

“Retail dealer” means a person licensed under Vt. Stat. tit. 7, § 1002.

 

Vt. Stat. tit. 32, § 7702(10)

 

“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 the small quantity or parcel to consumers thereof.

 

Vt. Stat. tit. 32, § 7702(16)

 

“Wholesale price” means the price at which a licensed wholesale dealer sells or furnishes cigarettes, little cigars, roll-your-own tobacco, snuff, new smokeless tobacco, or other tobacco products to any retail dealer.

 

Vt. Stat. tit. 32, § 7702(19)

 

“Sale” or “sell” means any transfer, exchange, or barter in any manner or by any means whatever, of any cigarettes or tobacco products.

 

Vt. Stat. tit. 32, § 7702(12)

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