Vermont Statutes
Title 32 - Taxation and Finance
Chapter 233 - Sales and Use Tax

§ 9701. Definitions - § 9701. Definitions Unless the context in which they occur...

§ 9702. General powers of the Commissioner - § 9702. General powers of the Commissioner (a) In addition...

§ 9703. Liability for tax - § 9703. Liability for tax (a) Every person required to...

§ 9704. Principal and agent; joint and several liability - § 9704. Principal and agent; joint and several liability When...

§ 9705. Payment and return by purchaser - § 9705. Payment and return by purchaser (a) Where any...

§ 9706. Statutory purposes - § 9706. Statutory purposes (a) The statutory purpose of the...

§ 9707. Registration - § 9707. Registration (a) Before commencing business or opening new...

§ 9708. Restrictions on advertising - § 9708. Restrictions on advertising (a) No person required to...

§ 9709. Records to be kept - § 9709. Records to be kept Every person required to...

§ 9710. Fundraising events; charitable organizations - § 9710. Fundraising events; charitable organizations (a) No charitable organization...

§ 9711. Election by manufacturer or retailer - § 9711. Election by manufacturer or retailer (a) As used...

§ 9712. Notice requirements for noncollecting vendors - § 9712. Notice requirements for noncollecting vendors (a) Each noncollecting...

§ 9713. Marketplace facilitators and marketplace sellers - § 9713. Marketplace facilitators and marketplace sellers (a) Marketplace facilitators...

§ 9741. Sales not covered - § 9741. Sales not covered Retail sales and use of...

§ 9742. Transactions not covered - § 9742. Transactions not covered This chapter shall not cover...

§ 9743. Organizations not covered - § 9743. Organizations not covered Any sale, service, or admission...

§ 9744. Property exempt from use tax - § 9744. Property exempt from use tax (a) The following...

§ 9745. Certificate or affidavit of exemption; direct payment permit - § 9745. Certificate or affidavit of exemption; direct payment permit...

§ 9745a. Application to section 9745 - § 9745a. Application to section 9745 The provisions of section...

§ 9746. Snowmobile, motorboat, and vessel sales - § 9746. Snowmobile, motorboat, and vessel sales (a) If a...

§ 9771. Imposition of sales tax - § 9771. Imposition of sales tax Except as otherwise provided...

§ 9772. Amount of tax to be collected - § 9772. Amount of tax to be collected (a) For...

§ 9773. Imposition of compensating use tax - § 9773. Imposition of compensating use tax Unless property or...

§ 9774. Rules for computing compensating use tax - § 9774. Rules for computing compensating use tax (a) Tangible...

§ 9775. Returns - § 9775. Returns (a) Except as otherwise provided in this...

§ 9776. Payment of tax - § 9776. Payment of tax Every person required to file...

§ 9777. Determination of tax or penalty - § 9777. Determination of tax or penalty (a) If a...

§ 9778. Collection of tax from purchaser - § 9778. Collection of tax from purchaser Every person required...

§ 9779. Deferred payment sales - § 9779. Deferred payment sales The Commissioner may provide by...

§ 9780. Cancelled sales; returns; uncollectibles - § 9780. Cancelled sales; returns; uncollectibles The Commissioner may provide...

§ 9781. Refunds - § 9781. Refunds (a) As provided in this section, the...

§ 9782. Mobile telecommunications sourcing - § 9782. Mobile telecommunications sourcing (a) Mobile telecommunications services shall...

§ 9811. Proceedings to recover tax - § 9811. Proceedings to recover tax (a) Whenever any person...

§ 9812. Actions for collection of tax - § 9812. Actions for collection of tax (a) Action may...

§ 9813. Presumptions and burden of proof - § 9813. Presumptions and burden of proof (a) For the...

§ 9814a. Criminal penalties - § 9814a. Criminal penalties (a) Any person who knowingly fails...

§ 9815. Notice and limitations of time - § 9815. Notice and limitations of time (a) Any notice...

§ 9816. Suspension or revocation of certificates; appeal - § 9816. Suspension or revocation of certificates; appeal (a) The...

§ 9817. Review of Commissioner’s decision - § 9817. Review of Commissioner’s decision (a) Any aggrieved taxpayer...

§ 9818. Liens - § 9818. Liens If any person required to pay or...

§ 9819. Reallocation of receipts - § 9819. Reallocation of receipts (a) Receipts from the tax...