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. § 9782)
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§ 9782. Mobile telecommunications sourcing
(a) Mobile telecommunications services shall be sourced according to the provisions of
the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116-126. The definitions and provisions of such Act are hereby incorporated into this section
by reference.
(b)(1) If charges for nontaxable mobile telecommunications service are aggregated with and
not separately stated from charges for taxable service, then all charges are subject
to taxation, unless the home service provider can reasonably identify nontaxable charges
from its books and records kept in the regular course of business. If the home service
provider can reasonably identify from its books and records that are kept in the regular
course of business the portion of the aggregated charge that is attributable to nontaxable
service, only the charges for taxable services are subject to taxation.
(2) A customer may not rely upon the nontaxability of mobile telecommunications services
unless the customer’s home service provider separately states the charges for nontaxable
mobile telecommunications services or the home service provider elects pursuant to
4 U.S.C. § 123(c) to provide verifiable data required to support the nontaxability. (Added 2001, No. 144 (Adj. Sess.), § 35, eff. June 21, 2002.)