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. § 9780)
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§ 9780. Cancelled sales; returns; uncollectibles
The Commissioner may provide by rule for the exclusion from taxable receipts, amusement
charges of amounts representing sales where the contract of sale has been cancelled,
the property returned on the receipt or charge has been ascertained to be uncollectible,
or, in the case the tax has been paid upon that receipt or charge, for refund or credit
of the tax so paid. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 2021, No. 105 (Adj. Sess.), § 597, eff. July 1, 2022.)