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2020 Vermont Statutes
Title 32 - Taxation and Finance
Chapter 233 - Sales and Use Tax
Subchapter 1: General Provisions
- § 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. Statutory purposes
- § 9707. Registration
- § 9708. Restrictions on advertising
- § 9709. Records to be kept
- § 9710. Fundraising events; charitable organizations
- § 9711. Election by manufacturer or retailer
- § 9712. Notice requirements for noncollecting vendors
- § 9713. Marketplace facilitators and marketplace sellers
- § 9741. Sales not covered
- § 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
- § 9771a. Repealed. 2013, No. 200 (Adj. Sess.), § 22(2), eff. January 1, 2015.
- § 9772. Amount of tax to be collected
- § 9773. Imposition of compensating use tax
- § 9773a. Repealed. 1993, No. 89, § 14b, eff. July 1, 1996.
- § 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, uncollectibles
- § 9781. Refunds
- § 9782. Mobile telecommunications sourcing
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§ 9783. Notice of use tax due
[Section 9783 repealed upon determination of attorney general; see note below.]
- § 9811. Proceedings to recover tax
- § 9812. Actions for collection of tax
- § 9813. Presumptions and burden of proof
- § 9814. Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
- § 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
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