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Cloud Computing

Prewritten Software Accessed Remotely

The legislative moratorium on collection of sales tax on prewritten software accessed remotely expired on June 30, 2013. Purchases before July 1, 2013, are not taxable, but purchases since then are taxable.

The Department of Taxes has withdrawn Technical Bulletin 54 and the fact sheet (Pub. FS-1001) has expired and is no longer in effect. This should not be relied on for guidance. The Department intends to publish regulations to guide taxation in this area, which will afford a process for resolving possible gray areas in the application of the tax.

The Department is now soliciting comments on draft regulatory language. Upon completion of this informal comment period, the Department intends to initiate the formal rulemaking process during which further comments can be submitted. Please direct comments regarding the draft regulation by October 1, 2014, to the Commissioner's Office at tax.commissioner@state.vt.us or 802-828-3763.

More information will become available over the next few months, so please check this webpage periodically for updated information. If you have general questions on cloud computing, you may also call our Business Tax Section at (802) 828-2551.

Draft Regulatory Language

Draft Regulation: Prewritten Software Accessed Remotely

Vermont statutes that apply to cloud computing

32 V.S.A. §9701(4)
32 V.S.A. §9771
32 V.S.A. §9773

General Regulatory Guidance on Vermont Sales and Use Tax
Vermont Sales and Use Tax Regulations

 
Vermont Department of Taxes, 133 State Street, Montpelier, Vermont 05633-1401