Vermont § 7702 - Definitions As used in this chapter unless the context otherwise requires:

§ 7702. Definitions As used in this chapter unless the context otherwise requires:

• (1) “Cigarette” means: (A) any roll of tobacco wrapped in paper or any substance not containing tobacco; and (B) any roll of tobacco wrapped in substance containing tobacco that, because of its appearance,
  the type of tobacco used in the filler, or its packaging and labeling, is likely to
  be offered to, or purchased by, consumers as a cigarette described in subdivision
  (A) of this subdivision (1). (2) “Commissioner” shall mean the Commissioner of Taxes. (3) “Dealer” means any wholesale dealer and retail dealer as herein defined. (4) [Repealed.] (5) “Licensed wholesale dealer” shall mean a wholesale dealer licensed under the provisions
  of this chapter. (6) “Little cigars” means any rolls of tobacco wrapped in leaf tobacco or any substance
  containing tobacco, other than any roll of tobacco that is a cigarette within the
  meaning of subdivision (1) of this section, and as to which 1,000 units weigh not
  more than four and one-half pounds. (7) “Manufacturer” means a person who manufactures and sells cigarettes, little cigars,
  roll-your-own tobacco, snuff, new smokeless tobacco, and other tobacco products. (8) “Person” shall mean any individual, firm, fiduciary, partnership, corporation, trust,
  or association, however formed. (9) “Place of business” means any place where tobacco products are sold or where tobacco
  products are manufactured, stored, or kept for the purpose of sale or consumption,
  including any vessel, vehicle, airplane, train, or vending machine. (10) “Retail dealer” shall mean a person licensed pursuant to 7 V.S.A. § 1002. (11) “Roll-your-own tobacco” means any tobacco that, because of its appearance, type, packaging,
  or labeling, is suitable for use and likely to be offered to, or purchased by, consumers
  as tobacco for making cigarettes. (12) “Sale” or “sell” means any transfer, exchange, or barter in any manner or by any means
  whatever, of any cigarettes or tobacco products. (13) “Snuff” means any finely cut, ground, or powdered tobacco that is not intended to
  be smoked, has a moisture content of not less than 45 percent, and is not offered
  in individual single-dose tablets or other discrete single-use units. (14) “Stamp” shall mean any impression, stamp, label, or print manufactured, printed, or
  made as prescribed by the Commissioner. (15) “Other tobacco products” means any product manufactured from, derived from, or containing
  tobacco or nicotine, whether natural or synthetic, including nicotine alkaloids and
  nicotine analogs, that is intended for human consumption by smoking, chewing, or in
  any other manner, including products sold as a tobacco substitute, as defined in 7 V.S.A. § 1001(8), and including any liquids, whether nicotine based or not, or delivery devices sold
  separately for use with a tobacco substitute, but shall not include cigarettes, little
  cigars, roll-your-own tobacco, snuff, new smokeless tobacco as defined in this section,
  or cannabis products as defined in 7 V.S.A. § 831. (16) “Wholesale dealer” means a person who imports or causes to be imported into the State
  any cigarettes, little cigars, roll-your-own tobacco, snuff, new smokeless tobacco,
  or other tobacco product for sale or who sells or furnishes any of these products
  to other wholesale dealers or retail dealers for the purpose of resale, but not by
  small quantity or parcel to consumers thereof. (17) “Wholesale dealer’s license” shall mean the license granted under the provisions of
  this chapter to a wholesale dealer for a wholesale outlet. (18) “Wholesale outlet” shall mean any premises where cigarettes, little cigars, roll-your-own
  tobacco, snuff, new smokeless tobacco, or other tobacco products are sold, transferred,
  displayed, or held for sale by a wholesale dealer. (19) “Wholesale price” means the price at which a licensed wholesale dealer sells or furnishes
  cigarettes, little cigars, roll-your-own tobacco, snuff, new smokeless tobacco, or
  other tobacco products to any retail dealer. (20) “New smokeless tobacco” means any tobacco product manufactured from, derived from,
  or containing tobacco or nicotine, whether natural or synthetic, including nicotine
  alkaloids and nicotine analogs, that is not intended to be smoked, has a moisture
  content of less than 45 percent, or is offered in individual single-dose tablets or
  other discrete single-use units. (21) “Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing
  tobacco, other than any roll of tobacco that is a cigarette within the meaning of
  subdivision (1) of this section or is a little cigar within the meaning of subdivision
  (6) of this section. (Amended 1959, No. 231, § 2; 1967, No. 346 (Adj