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Cloud Computing

Prewritten Software Accessed Remotely

The legislative moratorium on collection of sales tax on prewritten software accessed remotely has not been extended and expires on June 30, 2013. Purchases before July 1, 2013, are not taxable; liability for the tax will be incurred starting July 1.

The Department of Taxes has withdrawn Technical Bulletin 54 and intends to publish regulations to guide taxation in this area, which will afford a process for resolving possible gray areas in the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. In the meantime, please refer to the fact sheet provided below to help you decide if Vermont sales and use tax applies to the software you are purchasing.

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

Fact Sheet

Fact Sheet: The Sales and Use Tax Treatment of Cloud Computing

Vermont statutes that apply to cloud computing

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

Regulations that apply to cloud computing
Vermont Sales and Use Tax Regulations

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