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Searching 2023-2024 Session

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 219 : Motor Vehicle Purchase and Use Tax

(Cite as: 32 V.S.A. § 8908)
  • § 8908. Rules

    Notwithstanding any other provision of law, the Commissioner may from time to time adopt rules to provide that “taxable cost” shall not reflect a diminution for trade-in arising from a purchase of a motor vehicle in a state that does not allow a deduction for trade-in in the computation of the “taxable cost” or similar tax base in the computation of taxes imposed by a motor vehicle sales and use tax in that state. (Added 1967, No. 116, § 6, eff. April 17, 1967; amended 2021, No. 105 (Adj. Sess.), § 577, eff. July 1, 2022; 2023, No. 6, § 388, eff. July 1, 2023.)