§ 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.)
Structure Vermont Statutes
Title 32 - Taxation and Finance
Chapter 233 - Sales and Use Tax
§ 9702. General powers of the Commissioner
§ 9704. Principal and agent; joint and several liability
§ 9705. Payment and return by purchaser
§ 9708. Restrictions on advertising
§ 9710. Fundraising events; charitable organizations
§ 9711. Election by manufacturer or retailer
§ 9712. Notice requirements for noncollecting vendors
§ 9713. Marketplace facilitators and marketplace sellers
§ 9742. Transactions not covered
§ 9743. Organizations not covered
§ 9744. Property exempt from use tax
§ 9745. Certificate or affidavit of exemption; direct payment permit
§ 9745a. Application to section 9745
§ 9746. Snowmobile, motorboat, and vessel sales
§ 9771. Imposition of sales tax
§ 9772. Amount of tax to be collected
§ 9773. Imposition of compensating use tax
§ 9774. Rules for computing compensating use tax
§ 9777. Determination of tax or penalty
§ 9778. Collection of tax from purchaser
§ 9779. Deferred payment sales
§ 9780. Cancelled sales; returns; uncollectibles
§ 9782. Mobile telecommunications sourcing
§ 9811. Proceedings to recover tax
§ 9812. Actions for collection of tax
§ 9813. Presumptions and burden of proof
§ 9815. Notice and limitations of time
§ 9816. Suspension or revocation of certificates; appeal