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. § 8901)
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§ 8901. Purpose
This chapter imposes a purchase and use tax on motor vehicles in addition to any other
tax or registration fees. The purpose of this chapter is to improve and maintain the
State and interstate highway systems, to pay the principal and interest on bonds issued
for the improvement and maintenance of those systems, and to pay the cost of administering
this chapter. The administration of this chapter is vested in the Commissioner of
Motor Vehicles and the Commissioner’s authorized representatives. The Commissioner
may adopt rules to effect the provisions of this chapter that, when reasonably designed
to carry out the intent of this chapter, shall have the same force as if enacted under
this chapter. (Added 1959, No. 327 (Adj. Sess.), § 1, eff. March 1, 1960; amended 2021, No. 105 (Adj. Sess.), § 572, eff. July 1, 2022.)