No person may engage in the retail sale of tobacco products, tobacco substitutes, or tobacco paraphernalia or provide a vending machine for their sale in his or her place of business without obtaining a Tobacco License for each place of business from the Department of Liquor Control by submitting a Tobacco License Application, a $100 fee, and proof of seminar attendance. Information on seminars can be found at http://liquorcontrol.vermont.gov/seminars. Tobacco licenses expire on April 30th each year and must be renewed annually by filing the same form.
Each wholesale dealer must obtain a Wholesale Cigarette and Tobacco Distributor License for each wholesale outlet from the Department of Taxes by submitting a Vermont Wholesale Cigarette and Tobacco Distributor License Application (Form CT-5). Licenses are valid as long as the licensee continues to do business at the place named unless revoked or suspended.
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.