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

Coupoin 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 VSA § 9701(10)
32 VSA § 9771
Reg. 1.9801(6)-1

1992-06

Property Tax Rebate

Property in Revocable Trust

32 VSA §5962
32 VSA §5967

1992-07

Sales & Use

Direct Pay Permit when Use Tax Payment is Due

32 VSA §9745
32 VSA §9775(a)

1992-08

Could Not Be Edited

z

z

1992-09

Corporate Income

Investement & Holding Company

32 VSA §5811(18)
32 VSA §5837

1992-10

Corporate Income

Investement & Holding Company

32 VSA §5811(15)
32 VSA §5837
32 VSA §5833

1992-11

Sales & Use

Sales by 501(c)(3) Organization

32 VSA §9743(3)
32 VSA §9771(1)

1992-12

Corporate Income

Investment & Holding Company

32 VSA §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

Requiement 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