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Formal Rulings

Go To Newer Rulings

Ruling #

Tax Type

Description

Law Reference

1990-01

Number Not Used

z

z

1990-02

Sales & Use

Agricultural Feed Storage in Plastic Bags

32 V.S.A. §9741(3)
32 V.S.A. §9741(25)

1990-03

Revoked

z

z

1990-04

Telephone Gross Receipts

Sales & Use

Long distance switching system
Reselling telecommunications capacity
Sales of telecommunications equipment

32 V.S.A. §8521(b)
32 V.S.A. §9771

1990-05

Cigarette

Purchase by Indian tribe for resale

Federal Law

1991-01

Property Tax

PILOT
Hosting solid waste facility

16 V.S.A. §3458

1991-02

Corporate Income

Investment & Holding Company

32 V.S.A. §5837

1991-03

Sales & Use

Photography

32 V.S.A. §9701(6)
32 V.S.A. §9771(I)

1991-04

Sales & Use

Mobile Homes Double Wide

32 V.S.A. §9701(5)
32 V.S.A. §9741 (32)
32 V.S.A. §9744(3)
32 V.S.A. §9773(1)
32 V.S.A. §9775
32 V.S.A. §9776
32 V.S.A. §9781(a)

1991-05

Sales & Use

Publication Fulfillment Company

32 V.S.A. §9704

1991-06

Could Not Be Edited

z

z

1991-07

Individual Income

Interest & Dividends from US Treasury Exemption

32 V.S.A. §9701(4)
31 U.S.C. §3124(a)

1991-08

Sales & Use

Coupon sales

32 V.S.A. §9701(4)

1991-09

Corporate Income

Net Loss Carryforward to Subsidiary Holding Company

32 V.S.A. §5833
32 V.S.A. §5837
32 V.S.A. §5862
32 V.S.A. §5888(4)(B)

1992-01

Sales & Use

Manufacturing Electrical Generating

32 V.S.A. §9741(14)

1992-02

Sales & Use

Information Services, Equipment for

32 V.S.A. §9701(6)
32 V.S.A. §9708
32 V.S.A. §9771
32 V.S.A. §9741(25)
32 V.S.A. §9773
Reg. 1.9741(25)8

1992-03

Sales & Use

Mailing lists, licensing of use

32 V.S.A. § 9701(6)

1992-04

Could Not Be Edited

z

z

1992-05

Sales & Use

Health & Fitness Clubs

32 V.S.A.§ 9701(6)
32 V.S.A. § 9701(10)
32 V.S.A. § 9771
Reg. 1.9801(6)-1

1992-06

Property Tax Rebate

Property in Revocable Trust

32 V.S.A. §5962
32 V.S.A. §5967

1992-07

Sales & Use

Direct Pay Permit when Use Tax Payment is Due

32 V.S.A. §9745
32 V.S.A. §9775(a)

1992-08

Could Not Be Edited

z

z

1992-09

Corporate Income

Investement & Holding Company

32 V.S.A. §5811(18)
32 V.S.A. §5837

1992-10

Corporate Income

Investement & Holding Company

32 V.S.A. §5811(15)
32 V.S.A. §5837
32 V.S.A. §5833

1992-11

Sales & Use

Sales by 501(c)(3) Organization

32 V.S.A. §9743(3)
32 V.S.A. §9771(1)

1992-12

Corporate Income

Investment & Holding Company

32 V.S.A. §5837

1992-13

Individual Income

Motor Carrier Employees Exemption Mechanics

49 U.S.C. §11504
32 V.S.A. §5822
32 V.S.A.§5841(a)

1993-01

Meals & Rooms

Permanent resident
30 day occupancy

32 V.S.A. §9202(7)
Reg. 1.9202(7)1(a)

1993-02

Corporate Income

NOL
Use of carryforward and carryback; filing for VT

32 V.S.A. §5888(4)(B)

1993-03

Corporate Income

Nexus - Apportionment

32 V.S.A. §5833

1993-04

Sales & Use

Exempt organizations, purchases for contracts with

32 V.S.A. §9701(6)
32 V.S.A. §9701(14)
32 V.S.A. §9743(2)
32 V.S.A. §9771
32 V.S.A. §9773

1993-05

Sales & Use

Computer software
Customized and off-the-shelf

32 V.S.A. §9701(6)

1993-06

Could not be edited

z

z

1993-07

Property Transfer

Lease, long term, nominal lease cost
Right of first refusal

32 V.S.A. §9601(1)
32 V.S.A. §9601(6)
32 V.S.A. §9602

1993-08

Sales & Use

Computer software
Customized and off-the-shelf
Computer services

32 V.S.A. §9701(6)

1994-01

Sales & Use

Non-profit organization
Building materials

32 V.S.A. §9701(5)
32 V.S.A. §9743(4)
Reg. 226-7(III)

1994-02

Corporate Income

Consolidated return
NOL carryforward

32 V.S.A. §5888(4)(B)
32 V.S.A. §5862

1994-03

Sales & Use

Veterinary supplies
Computer diagnostics

32 V.S.A. §9741(3)

1994-04

Property Rebate

Cooperative Housing

11 V.S.A. §1608
32 V.S.A. §5961(2)

1994-05

Offset Refunds

Municipal housing authorities

32 V.S.A. §5932

1994-06

Sales & Use

Contract with exempt organizations
Agent for items purchased

32 V.S.A. §9743(1)
32 V.S.A. §9771
32 V.S.A. §9773

1994-07

Sales & Use

Antique dealers
Multi-dealer shops
Consignments

32 V.S.A. §9701(6)
32 V.S.A. §9701(9)(A)
32 V.S.A. §9701(14)
32 V.S.A. §9703
32 V.S.A. §9704
32 V.S.A. §9745
32 V.S.A. §9775
32 V.S.A. §9776
Reg. 226-6

1994-08

Sales & Use

Drop shipment - requirement to collect tax
Reciprocity
Exemption certificate

32 V.S.A. §9701(6)
32 V.S.A. §9745
Reg. 226-6

1994-09

Sales & Use

Drop shipment - requirement to collect tax
Reciprocity
Exemption certificate

32 V.S.A. §9701(6)
32 V.S.A. §9745
Reg. 226-6

1994-10

Land Use Change
Working farm tax abatement program

Conveyance to trust, eligibility for program
Subject to change tax

32 V.S.A. §3757
32 V.S.A. §3764(3)
32 V.S.A. §3764(5)
32 V.S.A. §3766

1994-11

Land Use Change
Working farm tax abatement program

Conveyance to trust, eligibility for program
Subject to change tax

32 V.S.A. §3757
32 V.S.A. §3764(3)
32 V.S.A. §3764(5)
32 V.S.A. §3766

1994-12

Property Transfer

Sales from partnership to new corporation

32 V.S.A. §9602
32 V.S.A. §9703
32 V.S.A. §9603(9)
32 V.S.A. §9603(16)

1995-01

Income

Non-VT resident allocting to VT Non-VT municipal bonds

32 V.S.A. §5811(4)
32 V.S.A. §5822

1995-02

Income

Non-VT resident allocting to VT Non-VT municipal bonds

32 V.S.A. §5811(4)
32 V.S.A. §5822

1995-03

Sales & Use

Photography - right to use

32 V.S.A. §9701(6)
32 V.S.A. §9701(7)
32 V.S.A. §9771

1995-04

Corporate Income

Nexus

32 V.S.A. §5811(15)
32 V.S.A. §5833(a)

1995-05

Sales & Use

Medical supplies

32 V.S.A. §9741(a)(2)
32 V.S.A. §9743
Reg. 1.9741(a)(2)(1)

1995-06

Sales & Use

Exempt organizations
product sales

32 V.S.A. §9743(3)

1995-07

Sales & Use

Manufacturing
Fuels used

32 V.S.A. §9743(3)

1995-08

Sales & Use

Cellular phone service
Phones provided

32 V.S.A. §9744(3)
32 V.S.A.§9773(1)
32 V.S.A.§9774(b)

1995-09

Corporate Income

Holding company

32 V.S.A. §5837

1995-10

Could not be edited

z

z

1995-11

Sales & Use

Medical supplies
Prothesis bathing suits

32 V.S.A. §9741(2)

1995-12

Solid Waste

Transfers to treatment or incineration plant

32 V.S.A. §5952(a)
32 V.S.A.§5953(3)

1995-13

Sales & Use

Requirement to collect
Third party vendors

32 V.S.A. §9701(4)
32 V.S.A. §9701(6)
32 V.S.A. §9701(7)
32 V.S.A. §9704
32 V.S.A. §9771
32 V.S.A. §9778

1995-14

Sales & Use

Requirement to collect

32 V.S.A. §9701(9)
32 V.S.A. §9701(14)
32 V.S.A. §9704
32 V.S.A. §9745
32 V.S.A. §9778

1995-15

Sales & Use

Lease back after purchase

32 V.S.A. §9701(5)
32 V.S.A. §9701(6)
Reg. 1.9701(6)-2
Reg. 1.978

1995-16

Insurance Premium

Premium base, adjustment to

8 V.S.A. §6014

1995-17

Sales & Use

Leases

32 V.S.A. §9701(5)
32 V.S.A. §9701(6)
32 V.S.A. §9742

1995-18

Sales & Use

Computer software
Sales or lease, maintenance, training

32 V.S.A. §9771(1)
32 V.S.A. §9701(6)

1995-19

Meals & Rooms

Exempt organization
Food sales

32 V.S.A. §9202(10)(d)(ii)(I)

1995-20

Sales & Use

Misc. S&U issues

 

1995-21

Sales & Use

Manufacturing equipment for map making

32 V.S.A. §9741(14)
Reg. 1.9741(14)

1995-22

Sales & Use

Computer systems
Repairs, installation, shipping, training, lease, lease buy-out

32 V.S.A. §9701(4)
32 V.S.A. §9701(6)
32 V.S.A. §9773
32 V.S.A. §9774

1995-23

Sales & Use

Medical Supplies

32 V.S.A. §9741(2)

1995-24

Could not be edited

z

z

1995-25

Corporate Income
Sales & Use

Nexus

32 V.S.A. §9704

1996-01

Sales & Use

Sales by exempt organizations

32 V.S.A. §9701(4)
32 V.S.A. §9743(3)(C)
32 V.S.A. §9771

1996-02

Sales & Use

Manufacturing Production monitoring

32 V.S.A. §9741(14)

1996-03

Sales & Use

Agriculture composting

32 V.S.A. §9741(25)
Reg. 1.9741(25)-2(j)
Reg. 1.9741(25)-4

1996-04

Sales & Use

Fund Raisers
Exempt organizations
Sales v. Thank you gift

32 V.S.A. §9701(5)
32 V.S.A. §9701(6)
32 V.S.A. §9743(3)(C)
32 V.S.A. §9771(1)

1996-05

Sales & Use

Medical product
Over the counter

32 V.S.A. §9741(2)

1996-06

Sales & Use

Exempt organization
Toll road

32 V.S.A. §9743(3)

1996-07

Sales & Use

Water treatment systems

32 V.S.A. §9701(5)

1996-08

Sales & Use

Leasing v. Financing

32 V.S.A. §9701(6)
32 V.S.A. §9742(7)
32 V.S.A. §9771(1)

1996-09

Sales & Use

Leasing v. Sale
Pay-per-view or pay-per-play electronics

32 V.S.A. §9775

1996-10

Sales & Use

Leasing property
Paging service
Services

32 V.S.A. §9701(4)
32 V.S.A. §9701(5)
32 V.S.A. §9701(6)
32 V.S.A. §9701(9)(A)
32 V.S.A. §9707
32 V.S.A. §9745
32 V.S.A. §9771(1)

1996-11

Sales & Use

Dental equipment and supplies

32 V.S.A. §9741(2)

1996-12

Sales & Use

Advertising agency products

32 V.S.A. §9701(16)
32 V.S.A. §9701(17)
32 V.S.A. §9701(18)
32 V.S.A. §9741(36)
32 V.S.A. §9771

1996-13

Income

Economic incentive credit

32 V.S.A. §5930(d)

1996-14

Sales & Use

Internet "mall"

32 V.S.A. §9704

1997-01

Could not be edited

z

z

1997-02

Sales & Use

Manufacturing
Processing support

32 V.S.A. §9741(14)
Reg. 1.9741(14)

1997-03

Could not be edited

z

z

1997-04

Income

Economic incentive credit

32 V.S.A. §5930

1997-05

Sales & Use

Fire logs
Fire starter

32 V.S.A. §9741(26)
Reg. 1.9741(26)

1997-06

Sales & Use

Dental Supplies
Toothbrushes

32 V.S.A. §9741(2)
32 V.S.A. §9771
Reg. 1.9741(2)-1

1997-07

Meals & Rooms

Institutions, sales to
cook/chill process

32 V.S.A. §9202(10)(A)
32 V.S.A. §9202(10)(B)
32 V.S.A. §9202(10)(C)
32 V.S.A. §9202(10)(D)(ii)
Reg, 1.9202(10)-2

1997-08

Act 60

Ownership

32 V.S.A. §6066(a)

1997-09

Land Gains

Holding period

32 V.S.A. §10004(c)

1997-10

Property Transfer

Sale from partnership to newly formed Ltd. partnership

32 V.S.A. §9602
32 V.S.A. §9603(15)

1998-01

Land Gains

Timeshare
Interval ownership

Reg. 1.10005(d)-1

1998-02

Sales & Use

Newspapers

32 V.S.A. §9741(15)

1998-03

Local Option

Qualification

24 V.S.A. §138

1998-04

Sales & Use

Casual sale

32 V.S.A. §9741(4)

1998-05

Meals & Rooms

Exempt organizations

32 V.S.A. §9202(9)
32 V.S.A. §9202(10)(D)(ii)(II)
32 V.S.A. § 9202(10)(D)(ii)(I)

1999-01

Land Gains

Nonprofit organization public support test IRS

32 V.S.A. §10002(i)

1999-02

Sales & Use

Floor sales & installation
Contractors

32 V.S.A. §9701(5)
32 V.S.A. §9771(1)
32 V.S.A. §9773(1)

1999-03

Sales & Use

Publications / Newspapers

32 V.S.A. §9741(12)

1999-04

Sales & Use

Medical devices

32 V.S.A. §9741(2)

1999-05

Meals & Rooms

Charitable organization
Contract to run

32 V.S.A. §9202(10)(D)(ii)(i)
32 V.S.A. §9202(10)(D)(ii)(IV)

1999-06

Income

Economic incentive credit
Year of investment

32 V.S.A. §5930g

1999-07

Corporate Income

Income allocation
Interest income

32 V.S.A. §5833
Reg. 1.5833(d)(6)
Reg. 1.5833(e)

2000-01

Sales & Use

Purchases made in another state

32 V.S.A §9701(6)
32 V.S.A.§9744(a)(3)
Reg. 1.9779

2000-02

Meals & Rooms

State Instrumentality

1970-72
Op. Atty. Gen. 454

2000-03

Meals & Rooms

Taxable meal

32 V.S.A. §9241
32 V.S.A. 9202(10)(A)
32 V.S.A. 9241(b)
32 V.S.A. 9242(c)
Reg. 1.9202(10)- 4

2001-01

Income Tax

Trust

32 V.S.A. §5811(9)
32 V.S.A. §5811(11)
32 V.S.A. §5811(13)
32 V.S.A. §5822
32 V.S.A. §5923

2001-02

Sales & Use

Refund for returned merchandise

32 V.S.A. 9771(1)

2002-01

Corporate Income

Investment & Holding Company

32 V.S.A. §5837

2002-02

Property Transfer Land Gains

Transfer from company A to partnership of company A & B

32 V.S.A. §9602
32 V.S.A. §9603(15)
32 V.S.A. §10001
32 V.S.A. §10003
32 V.S.A. §10005(c)

2002-03

Sales & Use

Dental Products

32 V.S.A. §9701(5)
32 V.S.A. §9741(2)
32 V.S.A. §9741(35)
32 V.S.A. §9771(1)
Reg. 1.9741(2)-1(a)

2002-04

Sales & Use

Direct Pay Permit

32 V.S.A. § 9741(4)
32 V.S.A. §9745
Reg. 1.9745 (formerly 226-4)
Reg. 1.9775(e)

2002-05

Sales & Use

Amusement Charge

32 V.S.A. §9701(10)
32 V.S.A. §9701(11)
32 V.S.A. §9771(4)
Reg. 226-9

2002-06

Motor Fuel

Taxable use

23 V.S.A. §4(13)
23 V.S.A. § 3003
23 V.S.A. §3015
23 V.S.A. §3101(a)
23 V.S.A. §3106

2002-07

Meals & Rooms

Taxable sales

32 V.S.A. §9771(1)

2003-01

Sales & Use

Copy center equipment
Copiers at client locations

32 V.S.A. §9701(7)
32 V.S.A. §9741(4) & Reg. 1.9741
32 V.S.A. §9741(35)
32 V.S.A. §9771(3) & Reg. 1.9771

2004-01

Property Transfer

Transfer of LLC membership interest in VT real property

32 V.S.A. §9601(5)
32 V.S.A. §9602
32 V.S.A. §9618

2004-02

Sales & Use

Charges for records retrieval
Equipment used for records retrieval

32 V.S.A. §9701(6)-(7)
32 V.S.A. §9741(14)
32 V.S.A. §9741(35)
32 V.S.A. §9771(1)
32 V.S.A. §9773(1)
32 V.S.A. §9774(c)

2004-03

Sales & Use

Medical supplies

32 V.S.A. §9741(2)

2004-04

Could not be edited

z

z

2004-05

Sales & Use

On-line software use

32 V.S.A. §9701(6)-(7)
32 V.S.A. §9771(1)
32 V.S.A. §9773(1)
32 V.S.A. §9741(35)

2004-06

Sales & Use

On-line bill payment services

32 V.S.A. §9701(6)-(7)
32 V.S.A. §9771(1)
32 V.S.A. §9773(1)

2004-07

Meals & Rooms/ Property Transfer

Timeshare

11 V.S.A. §1608
24 V.S.A. § 4407(14)
27 V.S.A. §607(a)
32 V.S.A. §6066
32 V.S.A. §9601(10)
32 V.S.A. §9202(8)
32 V.S.A. §9241(a)
32 V.S.A. §9242(a)
32 V.S.A. §9242(c)
Reg. 1.9202(8)(3)
Reg. 1.9242-3(a)

2004-08

Sales & Use

Refundable deposits

IRC §1274(d)
32 V.S.A. §9701(11)
32 V.S.A. §9771(4)
TB-27

2005-01

Land Gains

Sale by nonprofit corporation of substantially all of its interest in LLC

32 V.S.A. §10001
32 V.S.A. §10004(a)
32 V.S.A. §10004(b)
32 V.S.A. §10004(c)
32 V.S.A. §10005(a)

2006-01

Sales & Use

Nicotine replacement product

32 V.S.A. §9701
32 V.S.A. §9701(29)(B)
32 V.S.A. §9741(2)

2006-02

Sales & Use

Training and Marketing videos and television commercials

32 V.S.A. §9701(6)
32 V.S.A. §9701(7)
32 V.S.A. §9771(1)

2006-03

Sales & Use

Medical devices

32 V.S.A. §9741(2)
32 V.S.A. §9771(1)

2006-04

Sales & Use

Medical and Non-medical veterinary supplies

32 V.S.A. §9741(3)
32 V.S.A. §9771(1)

2006-05

Sales & Use

Medical devices

32 V.S.A. §9701(13)
32 V.S.A. §9741(2)
32 V.S.A. §9771(1)
32 V.S.A. §9773

2006-06

Sales & Use

Medical devices

32 V.S.A. §9701(30)
32 V.S.A. §9741(2)
32 V.S.A. §9771(1)

2006-07

Sales & Use

Medical devices

32 V.S.A. §9741(2)
32 V.S.A. §9771(1)
Reg. 1.9741(2)-1(a)

2006-08

Sales & Use

Computer software and service
Remote monitoring and service of computers

32 V.S.A. §9701(4)
32 V.S.A. §9701(7)
32 V.S.A. §9771(1)
32 V.S.A. §9773
32 V.S.A. §9813(a)
Reg. 1.9701(7)

2007-01

Nonresident Shareholders

Estimated tax payments on behalf of non-resident shareholders

32 V.S.A. §5914(c)
32 V.S.A. §5811(21)(B)(ii)

2007-02

Sales & Use

Sale and installation of warehouse racking systems

32 V.S.A. §9701(4)(A)
32 V.S.A. §9701(13)
32 V.S.A. §9744(3)
32 V.S.A. §9771(a)
32 V.S.A. §9773
32 V.S.A. §9778
Reg. §1.9701(4)-1
Reg. §1.9701(5)-1

2007-03

Sales & Use

Tax on use of Inkjet cartridge refilling machine.

32 V.S.A. § 9771(1) (3)
32 V.S.A. § 9701(7)
Reg. § 1.97801(4)-3
Reg. § 1.9741(14)-3
32 V.S.A. § 9741(14)
Reg. § 1.9741(14)-2
Reg. § 1.9771(3)-1,2,3
32 V.S.A. § 9773

2007-04

Sales & Use

Sales and use tax implications from the sale of electronically downloaded computer software.

32 V.S.A. § 9701(7)
Reg. § 1.9701(5)-1
32 V.S.A. § 9771
32 V.S.A. § 9773
Reg. § 1.9701(7)

2007-05

Sales & Use

Whether sanitation equipment and chemicals used are exempt under the manufacturing exemption to the sales and use tax.

32 V.S.A. § 9741(14)
32 V.S.A. § 9771(1)
Reg. § 1.9741(14)-2(B) 2(G)1
Reg. § 1.9741(14)-4
Reg. § 1.9741(14)-2( C + D ), 169 VT 189, 197 (1999), 141 VT 324,330 (1982)

2007-06

Sales & Use

Whether items described by the company as "durable medical equipment" sold at retail are subject to sales and use tax.

32 V.S.A. § 9771(1)
32 V.S.A. § 9741(2)
32 V.S.A. § 9701(30)
Reg. § 1.9741(2)

2007-07

Sales & Use

Whether sales and use tax applies to the sale of over-the-counter and prescription drugs to be administered to domesticated animals kept as pets.

32 V.S.A. § 9771(1)
32 V.S.A. § 9741(2)+(3)
Reg. § 1.9741-1
Reg. § 1.9741(3)-1

2007-08

Sales & Use

Whether various products marketed for and used by persons having undergone mastecomies, lumpectomies or other breast surgeries, are subject to sales and use tax.

32 V.S.A. § 9771(1)
32 V.S.A. § 9701(7) (24) a+b 32 V.S.A. § 9741(2) (45) 32 V.S.A. § 9701(35) Reg. § 1.9701(42)(E) 32 V.S.A. § 9701(25)(A-K)

2007-09

Sales & Use

Whether amplified phones are subject to sales and use tax.

32 V.S.A. § 9771(1)
32 V.S.A. § 9701(7)(29)(30)(34)(35) 32 V.S.A. § 9741(2) Reg. § 1.9741(2)(D)(1) Reg. § 1.9701(42)(E) Reg. § 1.9701(2)(F)

2008-01

Land Gains

Land gains tax implications based on foreclosure property.

32 V.S.A. § 10001
32 V.S.A. § 10005(a)
32 V.S.A. § 10005(c)
12 V.S.A. § 4528

2009-02

Sales & Use

Application of the Sales Tax for "Retinal Enhancements Glaucoma Analysis” machines.

32 V.S.A. §9741(2)

2009-03

Sales & Use

Inclusion of Federal Excise Tax in Sales Tax calculation.

32 V.S.A. §9701(4)(B)(iii)

2009-04

Sales & Use

The application of the durable medical equipment exemption to Vermont’s Sales and Use Tax.

32 V.S.A. §9741(2)
Reg. §1.9741(2)

2009-05

Sales & Use

Whether drying kiln is exempt from Sales & Use tax.

32 V.S.A. § 9741(14)
Reg. §1.9741(14)-2(B)

2009-06

Sales & Use

Whether certain services are tax exempt.

32 V.S.A. § 9771
32 V.S.A. § 9701

2009-07

Sales & Use

Whether specialty bathtubs qualify for the durable medical equipment exemption to Vermont’s Sales and Use Tax.

32 V.S.A. § 9741(2)
32 V.S.A. §9701(30)
Reg. §1.9741(2)(D)(1)

2009-08

Sales & Use

Application of sales and use tax on membership fees for Prescription Savings Club cards.

32 V.S.A. §9771
32V.S.A. 3201
32 V.S.A. §9771(4)
32 V.S.A. §9741(2)
Reg. §1.9771(4)-1.C
Reg. §1.9741(2)

2009-09

Sales & Use

Application of Use tax on purchase of flu vaccines by certain individuals.

32 V.S.A. §9771(1)
32 V.S.A. §9701(7)
32 V.S.A. §9773
32 V.S.A. §9741(2)
32 V.S.A. §9701(29)

2009-10

Sales & Use

Whether retail sales of denture cleansers are subject to sales tax.

32 V.S.A. §9771(1)
32 V.S.A. §9701(7)
32 V.S.A. §9741(2)
32 V.S.A. §9701(29)
Reg. §1.9741(2)B

2009-11

Sales & Use

Taxability of a medical diagnostic device.

32 V.S.A. §9771(1)
32 V.S.A. §9701(7)
32 V.S.A. §9741(2)
32 V.S.A. §9701(30)
Reg. §1.9741(2)(D)(1)

2009-12

Corporate Income Tax, Financial Franchise Tax

Whether a bank is subject to Vermont Corporate Income Tax or Financial Institutions Franchise Tax

32 V.S.A. §5862a
Reg. §1.5833
Reg. §1.5862(d)-8(a)
32 V.S.A. §5836

2010-01

Sales & Use Tax

Applicability of VT sales tax for certain fuels, propane, wood pellets, fire logs and kerosene for domestic use

32 V.S.A §9741(26)1
32 V.S.A §2503
Reg. §1.9745-1(A)
ID Cert. form S-3F
32 V.S.A 3201 A (6)

2010-02

Sales & Use Tax

Applicability of VT sales tax to soy nut products.

32 V.S.A §9741(13)

2010-04

Sales & Use Tax
Meals & Rooms Tax
Other Tax

Whether a nonprofit public corporation is exempt from meals and rooms, sales and use or any other tax.

32 V.S.A §9202(3)
42 U.S.C. §8102(d)
42 U.S.C. §8211

2010-05

Sales & Use Tax

Taxability of software programs used in car dealerships for inventory, service, etc.

32 V.S.A. § 9771
32 V.S.A. § 9773
32 V.S.A. § 9701(4)(A)
32 V.S.A. § 9701(7)
Reg.§ 1.9701(7)-2(A)
32 V.S.A. § 9701(4)

2010-06

Sales & Use Tax

Taxability of a certain line of custom fitted sports mouth guards.

32 V.S.A § 9701 (5)(7)(30)(34)(35)(37)(37G)
32 V.S.A § 9771(1) +(3)
32 V.S.A § 9745(a)
Reg. § 1.9745
32 V.S.A § 9741(2)-2E,2F
Reg. § 1.9741(2)(D)(1+2)
Reg. § 1.9741(2)(E+F)

2010-11

Sales & Use Tax

Taxability of compression clothing.

32 V.S.A §9741(45)
32 V.S.A §9701(24),(37)

2010-13

Sales & Use Tax

Taxability of lease agreements for equipment.

Streamlined Sales+ Use Form 0003
VT Exemption Cert. S-3 and S3C

2010-15

Sales & Use Tax

Taxability of sales involving rebates.

32 V.S.A. § 9701(4)(A)
32 V.S.A. § 9771 (1)

2011-01

Sales & Use Tax

Vermont sales tax on products to which a certain type of credit is applied thus reducing the cost to the purchaser.

32 VSA 9201 (4)(A)

2011-02

Education Property Tax

Tax implications of a proposed property lease swap between "Town" and "School District"

32 VSA § 5401 (10) (F)
141 VT 324,328-29 (1982)
154 VT 332,337 (1990)
167 VT 371,374 (1997)
163 VT 33,35 (1994)
137 VT 28,31 (1979) 1972 VT 433
3 VSA 808
32 VSA 3802 (4)

2011-04

Sales & Use Tax

Application of sales tax to dietary supplements.

32 VSA § 9701 (27)
3 VSA § 808
Reg. 1.9741 (13)
21 CFR 101.36
32 VSA 9747(13)

2011-05

Sales & Use Tax

Application of the Vermont sales tax to certain barn lighting products.

32 VSA § 9741 (25)
32 vsa 9741 (14)
§1.9741 (14)-6

2011-06

Sales & Use Tax

Application of the Vermont sales tax to layaway sales and partial payment sales

32VSA §9771
32VSA §9701 (4)(a)(5)
Bureau Sales & Use National Affairs §1300.01 C.1 p 101 §1300.12M p 1207
Reg. 1.9701 (8)-2

2011-08

Land Gains

Ruling Reguarding the determination of a holding period for property under the land gains tax laws.

32 VSA§10003
32VSA§10004 (a), (b)
32VSA§10005(d),(f)
IRC 1223, 306F.2d 711 (1962)
Reg.10005 (d)-1, 68 TC 474 (1977)
134 VT 122 (1976)

2011-11

Sales & Use Tax

Ruling regarding the applicability of sales and use tax to a medical records business.

32VSA§9771
32VSA§9741 (14)(37)
32VSA§9701 (4) (A) (iv)
Reg 1.9701 (4)1
Reg 19741 (14) 2B -4F
143 VT 271 (1983)

2011-12

Sales & Use Tax

Applicablity of sales tax to payment of a Court judgment or from a third party guarantor resulting from a lease default on a financed sale.

32VSA§9771 (1)
32VSA§9701 (5)
32VSA§9701 (4) (A)
24 VSA 138

2011-14

Sales & Use
Meals & Rooms Tax

Application of Vsales & use tax and meals & rooms tax to internet retail sales of prepackaged flavored peanuts

32VSA§9202 (10) (A)
32VSA§9741 (13)
32VSA§9202 ( 10)A,B,D

2011-15

Sales & Use

Application of sales and use tax on martial arts lessons

32VSA§9771 (4)
Reg. 1.9771 (4) 1a, 1e

2012-01

Sales & Use

Application of sales and use tax to purchase of an all-terrain vehicle for use in business.

32VSA§9741 (25)
Reg.1.9741 (25) 2G + 5(1

2012-02

Sales & Use

Application of sales and use tax to certain activities and products .

32VSA§9771 (1),(8)
32 VSA §9701 (7),(46)
Acts 2011 Sec 52H 782
Reg. 1.9701 (4) 3, 3C1, 3C3

2012-03

Sales & Use

Application of sales and use tax on sales of certain drugs or prostheticss to hospitals and surgery centers in VT

32VSA§9741(2)
32VSA§9701 (35)
3VSA§§ 808, 815

2012-04

Sales & Use

Application of sales and use tax on anchor bolt rings used as part of the real property in the wind generation

32 VSA 9771(1)
32 VSA 9701 (7)
32 VSA 9741 (14)
Reg.1.9741 (14)-2 and 2A
Def. Reg 1.9741 (14)-4 (B)(1)(2)

2012-06

Property Transfer Tax

Property transfer tax implications of proposed transfers of property.

32 VSA 9602
2 VSA 9601 (6)
32 VSA 9604
32 VSA 9603 (20)
2004 VT 2, 6
176 VT 577, 578 (2004)
169 VT 189, 206 (1999)
32 VT 496, 499 (1974)
132 VT 165, 168 (1974)
24 VSA 4020
32 VSA 9603 (2)(3)
No 225 Acts 1974 Adj. 3-9
24 VSA 4001 (40, 4002 (10), 4008 (1),(2),(4)

2012-07

Land gains

Application of land gains tax on certain transfers - land held over six years

32 VSA 10003,10005 B, C,and D
32 VSA 10004 (A)
IRC 1223
IRC 723
Treas Reg 1.723-1
IRC 704C (1),(B),731,(a) and 737
IRC 735 (B) 1223
32 VSA 10005
Reg.1.10005C (3)
11 VSA 3022 (a)
11 VSA 3021,3031
Reg.1.10006-2
32 VSA 10004 (B)
134 VT 122 (1976)

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