The Vermont Statutes Online

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 [Effective January 1, 2025; see also V.S.A. § 9746 effective until January 1, 2025 set out above]

•    § 9746. Snowmobile, motorboat, and vessel sales [Effective until January 1, 2025; see also V.S.A. § 9746 effective January 1, 2025 set out below]

• 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 Repealed. 2013, No. 200 (Adj.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 Repealed. 1993, No. 89, § 14b, eff.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 Repealed. 2011, No. 45, § 37(14), eff.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 Repealed. 1997, No. 156 (Adj.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

Full Text of Chapter