
Alerts & Updates
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27 States + DC Enact Laws Related to Raising Smoking Age to 21
Following the Federal Age of Tobacco Purchase increase from 18 to 21 that occurred in December of last year, 27 […]
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URGENT: Contact Vermont Elected Officials to OPPOSE Tobacco Ban!
Senate Bill 288, scheduled for a hearing in the Senate Committee on Health and Welfare tomorrow, could ban all tobacco […]
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Your Guide to Tobacco 21 Legislation
In Washington, there has been a recent flurry of action and discussion on the topic of raising the minimum purchase […]
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Key Contacts
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
PCA Contact
Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@premiumcigars.org
Legislative Information
Taxation
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:
Tobacco product type | tax rate |
Snuff | $2.57 per ounce |
New Smokeless Tobacco | the greater of $2.57 per ounce or if packaged for sale to a consumer in a package that contains less than 1.2 oz. of the new smokeless tobacco, $3.08 per package |
Cigars with a wholesale price of $2.17 or less | 92% of the wholesale price |
Cigars with a wholesale price greater than $2.17 and less than $10 | $2 per cigar |
Cigars with a wholesale price of $10 or more | $4 per cigar |
Vt. Stat. tit. 32, § 7811: Imposition of tobacco products tax
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. All taxes can be filed through myVTax.
Vt. Stat. tit. 32, § 7813: Returns and payment of tax by a distributor
Vt. Stat. tit. 32, § 7812: Liability for and collection of tax
Form Type / Name | Form Number / Link |
Agency of Administration – Department of Taxes | myVTax |
Cigar and Smoking Tobacco Definitions
Restrictions
Vermont law prohibits smoking: in any workplace, including restaurants, bars, and other establishments in which food or drinks, or both, are served; in all publicly owned buildings and offices and all enclosed indoor places, including buildings, offices, means of transportation, common carrier waiting rooms, arcades, restaurants, bars, cabarets, retail stores, grocery stores, libraries, theaters, concert halls, auditoriums, arenas, barbershops, hair salons, laundromats, shopping malls, museums, art galleries, sports and fitness facilities, planetariums, historical sites, common areas of nursing homes and hospitals, and buildings or facilities owned or operated by a social, fraternal, or religious club; in all enclosed indoor places in lodging establishments; in designated smoke-free areas of property or grounds owned by or leased to the state; within 25 feet of state-owned buildings and offices; and on the grounds of any hospital or secure residential recovery facility owned or operated by the state.
Vt. Stat. tit. 18, § 1421: Smoking in the workplace; prohibition
Vt. Stat. tit. 18, § 1742: Restrictions on smoking in public places
Vt. Stat. tit. 18, § 1741: Definitions
Nothing in this subchapter will be construed to supersede or in any manner affect a municipal smoking ordinance provided that the provisions of such ordinance are at least as protective of the rights of nonsmokers as the provisions of this subchapter.
Vt. Stat. tit. 18, § 1428: Municipal ordinances
Nothing in this chapter shall be construed to supersede or in any manner affect a municipal smoking ordinance provided that the provisions of such ordinance are at least as protective of the rights of nonsmokers as the provisions of this chapter.
Vt. Stat. tit. 18, § 1746: Municipal ordinances
The following are exempt from the ban on smoking, subject to conditions:
- Areas of owner-operated businesses with no employees that are not commonly open to the public
- Any portion of a structure that also serves as the employee’s or employer’s personal residence
- Vermont veterans’ home, in areas where smoking is allowed
Vt. Stat. tit. 18, § 1743: Exceptions
Vt. Stat. tit. 18, § 1421: Smoking in the workplace; prohibition
Vermont law does not contain exemptions from the smoking ban for bars, restaurants, or retail tobacco stores.
Effective September 1, 2019, Vermont implemented explicit restrictions on smoking, e-cigarettes and tobacco age of 21 (with US Military members exempt between 18 and 20).
Vt. Stat. tit. 7, § 1005: Persons under 21 years of age; possession of tobacco products; misrepresenting the age or purchasing tobacco products; penalty
Vt. Stat. tit. 7, § 1002(f): License required; application; fee; issuance
Similarly, it is illegal for any person to sell, provide, or furnish tobacco products, tobacco substitutes, or tobacco paraphernalia to any person under 21 years of age.
Vt. Stat. tit. 7, § 1003: Sale of tobacco products; tobacco substitutes; tobacco paraphernalia; requirements; prohibitions
Vt. Stat. tit. 7, § 1007: Furnishing tobacco to persons under 21 years of age
A person licensed under this chapter shall post in a conspicuous place on the premises identified in the tobacco license a warning sign stating that the sale of tobacco products, tobacco substitutes, and tobacco paraphernalia to minors is prohibited.
Vt. Stat. tit. 7, § 1006: Posting of signs
Vermont law contains no specific provisions concerning state preemption of local youth access laws, so local communities may pass more stringent laws or ordinances in this area.
No individual under 16 years of age may sell tobacco products, tobacco substitutes, or tobacco paraphernalia.
Vt. Stat. tit. 7 § 1002: License required; application; fee; issuance
Federal regulations prohibit free samples of cigarettes and limit free samples of smokeless tobacco products to certain age-restricted venues under several conditions.
Regulations Restricting the Sale, Distribution, and Marketing of Cigarettes, Cigarette Tobacco, and Smokeless Tobacco: Consumer Fact Sheet
In Vermont, it is illegal for any person to sell, provide, or furnish tobacco products, tobacco substitutes, or tobacco paraphernalia to any person under 21 years of age.
Vt. Stat. tit. 7, § 1003: Sale of tobacco products; tobacco substitutes; tobacco paraphernalia; requirements; prohibitions
Vt. Stat. tit. 7, § 1007: Furnishing tobacco to persons under 21 years of age
Department of Taxes staff reported that the distribution of tobacco samples is subject to tax and licensing requirements. In addition, Department of Taxes staff reported that there are no laws restricting tobacco sampling to certain locations.
Vermont law contains no specific provision concerning state preemption of sampling, so local communities may pass more stringent laws or ordinances on tobacco sampling.
Operating Your Business
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 $110 fee, and proof of seminar attendance.
Information on seminars can be found on the Department of Liquor and Lottery’s website. Tobacco licenses expire on April 30th each year and must be renewed annually by filing the same form.
Vt. Stat. tit. 7, § 1002: License required; application; fee; issuance
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.
Vt. Stat. tit. 32, § 7731: License required
Vt. Stat. tit. 32, § 7732: Application for and issuance of a license
Vt. Stat. tit. 32, § 7735: Term of licenses
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 a distributor
Vt. Stat. tit. 32, § 7812: Liability for and collection of tax
Vermont law does not contain exemptions from the smoking ban for bars or restaurants.
Localities may require additional business licenses.
Form Type / Name | Form Number / Link |
Tobacco License Application: Forms for All Applications and Renewals | Tobacco License Application and Renewals |
Vermont Department of Taxes: Login to View Forms | Login |
Political Involvement
Every lobbyist and employer must register with the Secretary of State within 48 hours of commencing lobbying activities or engaging a lobbyist. Every lobbyist and employer must pay an initial registration fee of $60, plus $15 for each additional employer represented or lobbyist engaged.
Registrations are valid from the date of filing to December 31st of the second year of a biennium, except that a registration may be made in December of an even-numbered year for the ensuing biennium.
Vt. Stat. tit. 2, § 263: Registration of lobbyists and employers; fees
Lobbyists, lobbyist employers and lobbying firms must file disclosure reports online using the Vermont Lobbying Information System, which is available on the Secretary of State’s website. Disclosure reports are due as follows:
reports due | for the preceding dates of |
On or before January 15 | September 1 — December 31 |
On or before February 15 | January 1 — January 31 |
On or before March 15 | February 1 — the last day of February |
On or before April 15 | March 1 — March 31 |
On or before May 15 | May 1 — May 31 |
On or before September 15 | June 1 — August 31 |
Vt. Stat. tit. 2, § 264: Reports of expenditures, compensation, and gifts; employers; lobbyists
All registration and periodic disclosure filings must be filed through the Vermont Lobbying Information System.
Form Type / Name | Form Number / Link |
Vermont Secretary of State: Lobbying Home | Lobbying |
Guide to Vermont’s Lobbying Registration and Disclosure Law | 2019 Lobbying Guide |
Vermont Lobbying Information System: Home | Vermont Lobbying Information System |
Shipping Regulations
As of July 1, 2019, no person can cause cigarettes, roll-your-own tobacco, little cigars, or snuff, tobacco substitutes, substances containing nicotine or otherwise intended for use with a tobacco substitute, or tobacco paraphernalia, ordered or purchased by mail or through a computer network, telephonic network, or other electronic network, to be shipped to anyone other than a licensed wholesale dealer or retail dealer in this State.
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 (3) 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 ten (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.
Vt. Stat. tit. 32, § 7816: Records to be kept; examination
Vt. Stat. tit. 32, § 7813: Returns and payment of tax by a distributor
Vt. Stat. tit. 32, § 7812: Liability for and collection of tax
Vt. Stat. tit. 32, § 7819: Refunds
Additional information about taxation in Vermont, including information about tax rates, filings, and forms, is available under the Taxation and Definitions tabs above.
Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.