2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 233 SALES AND USE TAX
§ 9771a Telecommunications services tax limitation
9771a. Telecommunications services tax limitation
No purchaser or user shall be subject to tax under subdivision 9771(5) of this title in excess of $10,000.00 in any one calendar year. A purchaser may apply to the Commissioner for a refund of tax paid in excess of $10,000.00 or for a direct pay permit to avoid paying tax over $10,000.00. (Added 1997, No. 60, 83, eff. Sept. 1, 1997; amended 1997, No. 156 (Adj. Sess.), 29, eff. April 29, 1998; 2003, No. 68, 61, eff. date, see note below.)
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