The Vermont Statutes Online
The Vermont Statutes Online does not include the actions of the 2024 session of the General Assembly. We expect them to be updated by November 1st.
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
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§ 9701. Definitions
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§ 9702. General powers of the Commissioner
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§ 9703. Liability for tax
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§ 9704. Principal and agent; joint and several liability
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§ 9705. Payment and return by purchaser
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§ 9706. Statutory purposes
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§ 9707. Registration
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§ 9708. Restrictions on advertising
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§ 9709. Records to be kept
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§ 9710. Fundraising events; charitable organizations
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§ 9711. Election by manufacturer or retailer
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§ 9712. Notice requirements for noncollecting vendors
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§ 9713. Marketplace facilitators and marketplace sellers
- Subchapter 002: Exemptions
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§ 9741. Sales not covered
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§ 9742. Transactions not covered
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§ 9743. Organizations not covered
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§ 9744. Property exempt from use tax
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§ 9745. Certificate or affidavit of exemption; direct payment permit
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§ 9745a. Application to section 9745
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§ 9746. Snowmobile, motorboat, and vessel sales
- Subchapter 003: Imposition, Rate, and Payment of Tax
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§ 9771. Imposition of sales tax
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§ 9771a. Repealed. 2013, No. 200 (Adj. Sess.), § 22(2), eff. January 1, 2015.
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§ 9772. Amount of tax to be collected
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§ 9773. Imposition of compensating use tax
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§ 9773a. Repealed. 1993, No. 89, § 14b, eff. July 1, 1996.
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§ 9774. Rules for computing compensating use tax
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§ 9775. Returns
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§ 9776. Payment of tax
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§ 9777. Determination of tax or penalty
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§ 9778. Collection of tax from purchaser
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§ 9779. Deferred payment sales
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§ 9780. Cancelled sales; returns; uncollectibles
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§ 9781. Refunds
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§ 9782. Mobile telecommunications sourcing
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§ 9783. Repealed. 2011, No. 45, § 37(14), eff. October 1, 2015.
- Subchapter 004: Enforcement and Penalties
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§ 9811. Proceedings to recover tax
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§ 9812. Actions for collection of tax
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§ 9813. Presumptions and burden of proof
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§ 9814. Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
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§ 9814a. Criminal penalties
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§ 9815. Notice and limitations of time
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§ 9816. Suspension or revocation of certificates; appeal
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§ 9817. Review of Commissioner's decision
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§ 9818. Liens
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§ 9819. Reallocation of receipts