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U.S. State Codes
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Title 32 - Taxation and Fin...
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Chapter 233 - Sales And Use Tax
Chapter 233 - Sales And Use Tax
§ 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
§ 9772 Amount of tax to be collected
§ 9773 Imposition of compensating use tax
§ 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
§ 9811 Proceedings to recover tax
§ 9812 Actions for collection of tax
§ 9813 Presumptions and burden of proof
§ 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