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.
Subchapter
003
:
IMPOSITION, RATE, AND PAYMENT OF TAX
(Cite as: 32 V.S.A. § 9779)
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§ 9779. Deferred payment sales
The Commissioner may provide by rule that the tax upon receipts from sales on the
installment plan, seasonal sales, or deferred payment sales may be paid on the amount
of each deferred payment and upon the date when the payment is received. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 2021, No. 105 (Adj. Sess.), § 596, eff. July 1, 2022.)