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Vermont · Through 2025 session

32 V.S.A. § 7901: Definitions

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Where this section sits in the code
  1. Title 32: Taxation and Finance
  2. Chapter 207: Cannabis Excise Tax and Cannabis Sales Tax Revenue

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.

Collected 2026-09-05T17:17:10Z. Source file · JSON

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