There is a newer version of the Vermont Statutes
2005 Vermont Code - Chapter 233 — SALES AND USE TAX (contains §§ 9701 – 9819)
- § 9701. — Definitions
- § 9702. — General powers of the commissioner or court
- § 9703. — Liability for tax
- § 9704. — Principal and agent; joint and several liability
- § 9705. — Payment and return by purchaser
- § 9706. — Repealed. 1991, No. 186 (Adj. Sess.), § 10(b), eff. May 7, 1992.
- § 9707. — Registration
- § 9708. — Restrictions on advertising
- § 9709. — Records to be kept
- § 9710. — Fundraising events; charitable organizations
- § 9741. — Sales not covered
- § 9742. — Transactions not covered
- § 9743. — Organizations not covered
- § 9744. — Property exempt from use tax
- § 9745. — Certificate or affidavit of exemption
- § 9745a. — Application to section 9745
- § 9746. — Snowmobile, motorboat, and vessel sales
- § 9771. — Imposition of sales tax
- § 9771a. — Telecommunications services tax limitation
- § 9772. — Tax bracket schedule
- § 9772. — Amount of tax to be collected
- § 9773. — Imposition of compensating use tax
- § 9773a. — Expired.
- § 9774. — Rules for computing receipts and consideration
- § 9774. — Rules for computing compensating use tax
- § 9775. — Returns
- § 9776. — Payment of tax
- § 9777. — Determination of tax or penalty
- § 9778. — Collection of tax from purchaser
- § 9779. — Deferred payment sales
- § 9780. — Cancelled sales, returns, uncollectables
- § 9781. — Refunds
- § 9782. — Mobile telecommunications sourcing
- § 9811. — Proceedings to recover tax
- § 9812. — Actions for collection of tax
- § 9813. — Presumptions and burden of proof
- § 9814. — Late filing fees; penalties; interest
- § 9814a. — Criminal penalties
- § 9815. — Notice and limitations of time
- § 9816. — Suspension or revocation of certificates; appeal
- § 9817. — Review of commissioner's decision
- § 9818. — Liens
- § 9819. — Reallocation of receipts
Disclaimer: These codes may not be the most recent version. Vermont may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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