Please be aware that if statute has changed since the adoption of the regulation, the statute supersedes the regulation.
| Title | Number | Effective Date |
|---|---|---|
| Allocation and Apportionment of Vermont Net Income By Corporations | §1.5833 | December 1, 2021 |
| Capital Gains Exclusion | §1.5811(21)(B)(ii) | March 11, 2014 |
| Domicile | §1.5811(11)(A)(i), §1.5401(7), (14), §1.6066(c) | August 6, 2004 |
| Homestead | §1.5401(7) | August 6, 2004 |
| Land Gains Tax | §1.10001, §§1.10004-1.10008 | July 16, 1974, June 30, 1976 |
| Manufacturing Energy Regulation | §1.9741(34) | September 10, 1995 |
| Meals and Rooms Tax Regulations | §§1.9202-1.9203, §1.9242, § 1.9245, §1.9271 | June 1, 2022 |
| Organization and Rules of Procedure | Organization | January 1, 2019 |
| Property Transfer Tax Regulations | §1.9601, §1.9603, §§ 1.9605-1.9607, §1.9611 | August 3, 1979 |
| Rule on Required Reappraisals | §1.4041(a) | November 1, 2002 |
| Subordination of Current Use Lien | §1.3777 | September 23, 2015 |
| Unitary Combined Reporting | §1.5862(d) | January 1, 2006 |
| Vermont Sales and Use Tax Regulations | §§1.9701-1.9781 | January 1, 2019 |
Draft Regulations
The Vermont Department of Taxes has drafted an updated Allocation and Apportionment of Vermont Net Income by Corporations and Unitary Combined Reporting Rule. The Department encourages the public to submit feedback through our request for public comment form.