Vermont Code § 32 V.S.A. § 7731

License required
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§ 7731. License required
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.

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