PocketLaw | Vermont Statutes | Sales And Use Tax

Sales And Use Tax

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Definitions

General powers of the Commissioner or Court

Liability for tax

Principal and agent; joint and several liability

Payment and return by purchaser

Statutory purposes

Registration

Restrictions on advertising

Records to be kept

Fundraising events; charitable organizations

Election by manufacturer or retailer

Notice requirements for noncollecting vendors

Marketplace facilitators and marketplace sellers

Sales not covered

Transactions not covered

Organizations not covered

Property exempt from use tax

Certificate or affidavit of exemption; direct payment permit

Application to section 9745

Snowmobile, motorboat, and vessel sales

Imposition of sales tax

Repealed. 2013, No. 200 (Adj. Sess.), § 22(2), eff. January 1, 2015.

Amount of tax to be collected

Imposition of compensating use tax

Repealed. 1993, No. 89, § 14b, eff. July 1, 1996.

Rules for computing compensating use tax

Returns

Payment of tax

Determination of tax or penalty

Collection of tax from purchaser

Deferred payment sales

Cancelled sales, returns, uncollectibles

Refunds

Mobile telecommunications sourcing

Notice of use tax due [Section 9783 repealed upon determination of attorney general; see note below.]

Proceedings to recover tax

Actions for collection of tax

Presumptions and burden of proof

Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.

Criminal penalties

Notice and limitations of time

Suspension or revocation of certificates; appeal

Review of Commissioner's decision

Liens

Reallocation of receipts