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Searching 2025-2026 Session
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The Vermont Statutes Online

The Statutes below include the actions of the 2025 session of the General Assembly.

NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.

Title 32: Taxation and Finance

Chapter 233: Sales and Use Tax

  • Subchapter 001: GENERAL PROVISIONS
  •    § 9701. Definitions

  •    § 9702. General powers of the Commissioner

  •    § 9703. Liability for tax

  •    § 9704. Principal and agent; joint and several liability

  •    § 9705. Payment and return by purchaser

  •    § 9706. Statutory purposes

  •    § 9707. Registration

  •    § 9708. Restrictions on advertising

  •    § 9709. Records to be kept

  •    § 9710. Fundraising events; charitable organizations

  •    § 9711. Election by manufacturer or retailer

  •    § 9712. Notice requirements for noncollecting vendors

  •    § 9713. Marketplace facilitators and marketplace sellers


  • Subchapter 002: EXEMPTIONS
  •    § 9741. Sales not covered

  •    § 9742. Transactions not covered

  •    § 9743. Organizations not covered

  •    § 9744. Property exempt from use tax

  •    § 9745. Certificate or affidavit of exemption; direct payment permit

  •    § 9745a. Application to section 9745

  •    § 9746. Snowmobile, all-terrain vehicle, motorboat, and vessel sales


  • Subchapter 003: IMPOSITION, RATE, AND PAYMENT OF TAX
  •    § 9771. Imposition of sales tax

  •    § 9771a. Repealed. 2013, No. 200 (Adj. Sess.), § 22(2), eff. January 1, 2015.

  •    § 9772. Amount of tax to be collected

  •    § 9773. Imposition of compensating use tax

  •    § 9773a. Repealed. 1993, No. 89, § 14b, eff. July 1, 1996.

  •    § 9774. Rules for computing compensating use tax

  •    § 9775. Returns

  •    § 9776. Payment of tax

  •    § 9777. Determination of tax or penalty

  •    § 9778. Collection of tax from purchaser

  •    § 9779. Deferred payment sales

  •    § 9780. Cancelled sales; returns; uncollectibles

  •    § 9781. Refunds

  •    § 9782. Mobile telecommunications sourcing

  •    § 9783. Repealed. 2011, No. 45, § 37(14), eff. October 1, 2015.


  • Subchapter 004: ENFORCEMENT AND PENALTIES
  •    § 9811. Proceedings to recover tax

  •    § 9812. Actions for collection of tax

  •    § 9813. Presumptions and burden of proof

  •    § 9814. Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.

  •    § 9814a. Criminal penalties

  •    § 9815. Notice and limitations of time

  •    § 9816. Suspension or revocation of certificates; appeal

  •    § 9817. Review of Commissioner's decision

  •    § 9818. Liens

  •    § 9819. Reallocation of receipts


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