The shipping of cigarettes, roll-your-own tobacco, little cigars, and snuff is restricted to licensed wholesale dealers or retail dealers in the State. Additionally, the Attorney General may impose a civil penalty in an amount not to exceed $5,000.00 for each violation of this section. Each shipment or transport of tobacco product constitutes a separate violation. Additional information about licensing in Vermont is available at the Operating Your Business link above.
Vermont does not have any specific age verification requirements for the shipping of tobacco products.
A distributor shall be liable for the payment of the tax on tobacco products which he or she imports or causes to be imported into the state, or which he or she manufactures in this State, and every distributor 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 the payment of the tax on all tobacco products sold, shipped or delivered.
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.
Every distributor shall, on or before the 15th day of each month, file with the Commissioner a return on forms to be prescribed and furnished by the Commissioner, showing the quantity and wholesale price of all tobacco products sold, shipped or delivered by him or her to any person in the State during the preceding calendar month.
Licensed wholesale dealers are required to make a true duplicate invoice showing the required record of each shipment of tobacco products. The records shall be retained for a period of three years, subject to the use and inspection of the Commissioner. The Commissioner, by regulation, may provide that whenever other tobacco products, snuff, or new smokeless tobacco are shipped into the State, the railroad company, express company, trucking company, or other carrier transporting any shipment thereof shall file with the Commissioner a copy of the freight bill within 10 days after the delivery in the State of each shipment. All licensed wholesale dealers shall maintain and keep for a period of three years such other records of tobacco products received, sold, or delivered within the State as may be required by the Commissioner.
The dealer is entitled to a refund of the actual amount of the tax paid if any tobacco product sold and shipped into the state have become unfit for use and consumption or unsalable or have been destroyed.