Vermont § 7776 - Collection of cigarette tax through nonresident licensed wholesale dealers

§ 7776. Collection of cigarette tax through nonresident licensed wholesale dealers

• (a) When the Commissioner of Taxes finds that the collection of the tax imposed by this
  chapter would be facilitated thereby, the Commissioner may, in the Commissioner’s
  discretion, authorize any resident or nonresident person engaged in the business of
  manufacturing cigarettes or any resident or nonresident person who ships cigarettes
  into this State for sale to retail dealers in this State as defined in section 7702 of this title and who qualifies as a licensed wholesale dealer as defined in section 7702 of this title, but need not have a place of business in this State, upon complying with the requirements
  of the Commissioner to affix or cause to be affixed the stamps required by this chapter
  on behalf of the purchasers of such cigarettes who would otherwise be taxable therefor,
  and the Commissioner may sell such stamps to such person as provided in section 7772 of this title. (b) A nonresident person shall agree to submit the nonresident person’s books, accounts,
  and records to examination during reasonable business hours by the Commissioner or
  the Commissioner’s duly authorized agent. (c) A nonresident person authorized pursuant to subsection (a) of this section, other
  than a foreign corporation that the Secretary of State has authorized to do business
  in this State, shall, in writing, appoint the Secretary of State and the Secretary’s
  successors in office to be the nonresident person’s agent for service of process.
  Service upon the Secretary pursuant to this subsection constitutes sufficient service
  upon the nonresident person and may be made by delivering duplicate attested copies
  of the process to the Secretary. When legal process against the nonresident person
  is served upon the Secretary of State, the Secretary shall notify the nonresident
  person in the manner specified and shall collect the fee provided in 12 V.S.A. § 852 . (d) Any person complying with the provisions of this section shall thereupon become a
  licensed wholesale dealer within the meaning of this chapter and shall be subject
  to all provisions of the chapter applicable to wholesale dealers, including the furnishing
  of a bond specified in subchapter 2 of this chapter. (Amended 1959, No. 231, § 5; 1971, No. 73, § 29, eff. April 16, 1971; 1981, No. 31, § 12; 2013, No. 14, § 16; 2021, No. 105 (Adj. Sess.), § 566, eff. July 1, 2022.)