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Regulations

A regulation or rule is an agency statement of general applicability which implements law or policy.  3 V.S.A. § 801(b)(9).  The Department promulgates regulations in the manner provided in Title 3 Chapter 25 (Administrative Procedure Act) when due process or a statute requires that a regulation be adopted.  The Department shall initiate rulemaking to adopt as a rule an existing practice or procedure when so requested by 25 or more persons.  Regulations are appropriate when legislation is broadly drawn and does not specify details necessary to interpret the law or does not define key terms contained in the legislation.

Regulations are available to the public.

IMPORTANT NOTES::
Reg. 1.9701 - The Streamlined Governing Board recently amended the Streamlined Sales Tax Agreement (SSAT) by eliminating the provision regarding Multiple Points of Use (MPU). Since it is Vermont's intent to conform to the SSTA, of which it is a member, the Vermont regulation that paralled the MPU provison, §1.9701(8)-4, will be removed from the regulation and will not be enforced.

Reg. 1.5401(7) -
2005 Legislative amendments changed the Homestead Declarationfiling deadline to September 1.

Reg. 1.5862(d) - was promulgated prior to the adoption of the NOL legislation and does not fully explain the use of VNOLs by a unitary group.  Please see Technical Bulletin 40 for details.

- 1.4041a – Required Reappraisals
- 1.5401 – Homestead
- 1.5811 – Domicile
- 1.5833 – Allocation and Apportionment of Income
- 1.5862(d) – Unitary Combined Reporting
- 1.9601 – Property Transfer
- 1.9701 – Sales and Use
- 1.9741(14) – Manufacturing Exemption
- 1.9741(34) – Manufacturing Energy

More Regulations will be added as they become available.

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