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- 32 V.S.A. § 9608 · Prohibition against certain recordings
- 32 V.S.A. § 9609 · Penalty for false statement
- 32 V.S.A. § 9610 · Remittance of return and tax; inspection of returns
- 32 V.S.A. § 9611 · Rules of Commissioner
- 32 V.S.A. §§ 9612, 9613 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
- 32 V.S.A. § 9614 · Taxes as personal debt to State
- 32 V.S.A. § 9615 · Levy for nonpayment
- 32 V.S.A. § 9616 · Taxes as property lien
- 32 V.S.A. § 9617 · Notices; appeals
- 32 V.S.A. § 9618 · Duty to report stock acquisitions
- 32 V.S.A. § 9701 · Definitions
- 32 V.S.A. § 9702 · General powers of the Commissioner
- 32 V.S.A. § 9703 · Liability for tax
- 32 V.S.A. § 9704 · Principal and agent; joint and several liability
- 32 V.S.A. § 9705 · Payment and return by purchaser
- 32 V.S.A. § 9706 · Statutory purposes
- 32 V.S.A. § 9707 · Registration
- 32 V.S.A. § 9708 · Restrictions on advertising
- 32 V.S.A. § 9709 · Records to be kept
- 32 V.S.A. § 9710 · Fundraising events; charitable organizations
- 32 V.S.A. § 9711 · Election by manufacturer or retailer
- 32 V.S.A. § 9712 · Notice requirements for noncollecting vendors
- 32 V.S.A. § 9713 · Marketplace facilitators and marketplace sellers
- 32 V.S.A. § 9741 · Sales not covered
- 32 V.S.A. § 9742 · Transactions not covered
- 32 V.S.A. § 9743 · Organizations not covered
- 32 V.S.A. § 9744 · Property exempt from use tax
- 32 V.S.A. § 9745 · Certificate or affidavit of exemption; direct payment permit
- 32 V.S.A. § 9745a · Application to section 9745
- 32 V.S.A. § 9746 · Snowmobile, all-terrain vehicle, motorboat, and vessel sales
- 32 V.S.A. § 9771 · Imposition of sales tax
- 32 V.S.A. § 9771a · Repealed. 2013, No. 200 (Adj. Sess.), § 22(2), eff. January 1, 2015.
- 32 V.S.A. § 9772 · Amount of tax to be collected
- 32 V.S.A. § 9773 · Imposition of compensating use tax
- 32 V.S.A. § 9773a · Repealed. 1993, No. 89, § 14b, eff. July 1, 1996.
- 32 V.S.A. § 9774 · Rules for computing compensating use tax
- 32 V.S.A. § 9775 · Returns
- 32 V.S.A. § 9776 · Payment of tax
- 32 V.S.A. § 9777 · Determination of tax or penalty
- 32 V.S.A. § 9778 · Collection of tax from purchaser
- 32 V.S.A. § 9779 · Deferred payment sales
- 32 V.S.A. § 9780 · Cancelled sales; returns; uncollectibles
- 32 V.S.A. § 9781 · Refunds
- 32 V.S.A. § 9782 · Mobile telecommunications sourcing
- 32 V.S.A. § 9783 · Repealed. 2011, No. 45, § 37(14), eff. October 1, 2015.
- 32 V.S.A. § 9811 · Proceedings to recover tax
- 32 V.S.A. § 9812 · Actions for collection of tax
- 32 V.S.A. § 9813 · Presumptions and burden of proof
- 32 V.S.A. § 9814 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
- 32 V.S.A. § 9814a · Criminal penalties
- 32 V.S.A. § 9815 · Notice and limitations of time
- 32 V.S.A. § 9816 · Suspension or revocation of certificates; appeal
- 32 V.S.A. § 9817 · Review of Commissioner’s decision
- 32 V.S.A. § 9818 · Liens
- 32 V.S.A. § 9819 · Reallocation of receipts
- 32 V.S.A. §§ 9901-9910 · Repealed. 1991, No. 167 (Adj. Sess.), § 66(6).
- 32 V.S.A. § 10001 · Tax imposed
- 32 V.S.A. § 10002 · Land and residences
- 32 V.S.A. § 10002a · Principal residence
- 32 V.S.A. § 10003 · Rate of tax
- 32 V.S.A. § 10004 · Sale or exchange
- 32 V.S.A. § 10005 · Basis, gain, and holding period
- 32 V.S.A. § 10006 · Liability for tax
- 32 V.S.A. § 10007 · Withholding at source; payment
- 32 V.S.A. § 10008 · Installment sales
- 32 V.S.A. § 10009 · Administration of tax
- 32 V.S.A. § 10010 · Criminal penalties
- 32 V.S.A. § 10011 · Exception
- 32 V.S.A. § 10101 · Definitions
- 32 V.S.A. § 10102 · Powers of the Commissioner and Secretary
- 32 V.S.A. § 10103 · Tax imposed; exemptions
- 32 V.S.A. § 10104 · Duties of Secretary and Commissioner
- 32 V.S.A. § 10105 · Failure to pay tax; criminal penalties
- 32 V.S.A. § 10106 · Notice of deficiency
- 32 V.S.A. § 10107 · Refunds
- 32 V.S.A. § 10108 · Mailing of notice
- 32 V.S.A. § 10109 · Determination by Commissioner
- 32 V.S.A. § 10110 · Appeal process
- 32 V.S.A. § 10111 · Payment and collection of deficiencies and assessments; jeopardy notices
- 32 V.S.A. § 10112 · Action to collect taxes
- 32 V.S.A. § 10113 · Lien
- 32 V.S.A. §§ 10201-10209 · Repealed. 2017, No. 73, § 31(1), eff. September 1, 2017.
- 32 V.S.A. § 10301 · Health IT-Fund
- 32 V.S.A. § 10302 · Certified Electronic Health Record Technology Loan Fund
- 32 V.S.A. § 10401 · Definitions
- 32 V.S.A. § 10402 · Health care claims tax [Effective until July 1, 2026; see also 32 V.S.A. § 10402 effective July 1, 2026 set out below]
- 32 V.S.A. § 10402 · Health care claims tax [Effective July 1, 2026; see also 32 V.S.A. § 10402 effective until July 1, 2026 set out above]
- 32 V.S.A. § 10403 · Administration of tax
- 32 V.S.A. § 10404 · Determination of deficiency, refund, penalty, or interest
- 32 V.S.A. § 10451 · Definitions
- 32 V.S.A. § 10452 · Requirement to maintain minimum essential coverage
- 32 V.S.A. § 10453 · Reporting and documentation of coverage
- 32 V.S.A. § 10454 · Outreach to uninsured Vermonters
- 32 V.S.A. § 10501 · Purpose
- 32 V.S.A. § 10502 · Definitions
- 32 V.S.A. § 10503 · Health Care Fund contribution assessment
- 32 V.S.A. § 10504 · Hours worked by uncovered employees; calculation and reporting
- 32 V.S.A. § 10505 · Health benefit costs
- 32 V.S.A. § 10551 · Purpose
- 32 V.S.A. § 10552 · Definitions