# 32 V.S.A. § 7731: License required

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7731

## Section

- **Citation:** 32 V.S.A. § 7731
- **Heading:** License required
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 205 / Section 7731

## Text

Each wholesale dealer shall secure a license from the Commissioner of Taxes before engaging in the business of selling cigarettes, roll-your-own tobacco, little cigars, snuff, new smokeless tobacco, or other tobacco products in this State. Licensed wholesale dealers shall sell these products only to other Vermont licensed wholesale dealers or to retailers licensed pursuant to 7 V.S.A. § 1002.

## Nearby sections

- [32 V.S.A. § 7701 § 7701. Administration of chapter](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7701.md)
- [32 V.S.A. § 7702 § 7702. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7702.md)
- [32 V.S.A. § 7731 § 7731. License required](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7731.md)
- [32 V.S.A. § 7732 § 7732. Application for and issuance of license](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7732.md)
- [32 V.S.A. § 7734 § 7734. Penalties for sales without license](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7734.md)
- [32 V.S.A. § 7735 § 7735. Term of licenses](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7735.md)
- [32 V.S.A. § 7736 § 7736. Revocation and suspension of licenses](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7736.md)
- [32 V.S.A. § 7737 § 7737. Bonding](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7737.md)
- [32 V.S.A. § 7771 § 7771. Rate of tax](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7771.md)
- [32 V.S.A. § 7772 § 7772. Form and sale of stamps](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7772.md)
- [32 V.S.A. § 7773 § 7773. Use and redemption of stamps](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7773.md)
- [32 V.S.A. § 7774 § 7774. Affixing stamps](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7774.md)
- [32 V.S.A. § 7775 § 7775. Retail dealers](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7775.md)
- [32 V.S.A. § 7776 § 7776. Collection of cigarette tax through nonresident licensed wholesale dealers](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7776.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C205_S7731. Check the current official text before relying on it. Not legal advice.