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.
(Cite as: 32 V.S.A. § 8900)
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§ 8900. Statutory purposes
(a) The statutory purpose of the exemption for pious or charitable institutions or volunteer
fire companies in subdivision 8911(3) of this title is to lower the operating costs of pious and charitable organizations considered
exempt under subdivision 3802(4) of this title to allow them to dedicate more of their financial resources to furthering their public-service
missions.
(b) The statutory purpose of the exemption for nonregistered vehicles in subdivision 8911(5) of this title is to exclude from the tax vehicles that are not entitled to use the State highway
system.
(c) The statutory purpose of the exemption for gifts in subdivision 8911(8) of this title is to avoid the intrusion of a tax into sharing transactions that are common within
families.
(d) The statutory purpose of the exemption for persons with disabilities in subdivision 8911(12) of this title is to lessen the cost of purchasing a vehicle that has been modified to meet the
physical needs of a qualifying Vermonter.
(e) The statutory purpose of the exemption for veterans in subdivision 8911(14) of this title is to remove every cost to a qualifying veteran receiving a vehicle granted by the
Veterans’ Administration.
(f) The statutory purpose of the general exemption of trade-in value in subdivisions 8902(4)
and (5) of this title is to ensure the use value of a vehicle is taxed only once. (Added 2013, No. 200 (Adj. Sess.), § 20.)