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By Tax

All Tax Types

Number TITLE TAX ISSUED/REVISED TYPE
Reg. Organization Organization and Rules of Procedure All January 01, 2019 Regulation
Determinations Appeal Determinations Summaries All 2017 Determination

Corporate and Business Income Tax

Number TITLE TAX ISSUED/REVISED TYPE
TB-45 Solar Energy Investment Tax Credit Corporate and Business Income Tax September 09, 2019 Technical Bulletin
TB-70 Corporate and Business Income Tax Nexus, Filing Requirements, and Minimum Tax Liability Corporate and Business Income Tax March 01, 2018 Technical Bulletin
TB-24 Exemption of Income of U.S. Government Obligations Corporate and Business Income Tax April 20, 2014 Technical Bulletin
Reg. §1.5811(21)(B)(ii) Capital Gains Exclusion Corporate and Business Income Tax March 11, 2014 Regulation
TB-59 Unrelated Business Income of Exempt Corporations Corporate and Business Income Tax January 03, 2011 Technical Bulletin
TB-38 Credit for Taxes Paid to Another State Or Canadian Province; Limitations Corporate and Business Income Tax January 08, 2009 Technical Bulletin
TB-40 Conversion of Net Operating Loss To Separate Vermont Net Operating Loss Corporate and Business Income Tax October 07, 2008 Technical Bulletin
TB-35 Net Operating Losses Corporate and Business Income Tax October 07, 2008 Technical Bulletin
TB-06 Estimated Payments by Corporations, Partnerships And Limited Liability Companies On Behalf Of Shareholder Corporate and Business Income Tax September 26, 2008 Technical Bulletin
TB-42 Adjustments to Household Income on Form HI-144 for Employment and Self-Employment Taxes Withheld Corporate and Business Income Tax June 10, 2008 Technical Bulletin
TB-36 Intercompany Transactions in Unitary Combined Group Returns Corporate and Business Income Tax March 16, 2007 Technical Bulletin
Reg. § 1.5862(d) Unitary Combined Reporting Corporate and Business Income Tax January 01, 2006 Regulation
TB-15 Real Estate Withholding Tax, Installment Sales of Real Estate Corporate and Business Income Tax February 01, 1999 Technical Bulletin
TB-10 Installment Sales of Real Estate Corporate and Business Income Tax June 19, 1998 Technical Bulletin
Reg. § 1.5833 Allocation and Apportionment of Income Corporate and Business Income Tax January 01, 1998 Regulation

Current Use

Number TITLE TAX ISSUED/REVISED TYPE
Reg. §1.3777 Subordination of Current Use Lien Current Use September 23, 2015 Regulation

Homestead Declaration

Number TITLE TAX ISSUED/REVISED TYPE
Reg. § 1.5811(11)(A)(i), §1.5401(7), (14), §1.6066(c) Domicile Homestead Declaration August 06, 2004 Regulation
Reg. § 1.5401(7) Homestead Homestead Declaration August 06, 2004 Regulation

Land Gains Tax

Number TITLE TAX ISSUED/REVISED TYPE
Reg. § 1.10001, §§ 1.10004-1.10008 Land Gains Tax Land Gains Tax July 16, 1974, June 30, 1976 Regulation
TB-34 Land Gains Tax Allocations Land Gains Tax January 16, 2007 Technical Bulletin
TB-01 Basis of Land Acquired Through Foreclosure or Transfer in Lieu of Foreclosure Land Gains Tax July 21, 1995 Technical Bulletin

Meals and Rooms Tax

Number TITLE TAX ISSUED/REVISED TYPE
TB-48 Application of Meals and Rooms Tax For Meals and Room Charges at a School or College Meals and Rooms Tax December 21, 2017 Technical Bulletin
Reg. §§ 1.9202-1.9203, §1.9242, § 1.9245, §1.9271 Meals and Rooms Tax Regulations Meals and Rooms Tax March 01, 2010 Regulation
TB-13 Purchaser-Based Treatment of the Vermont Meals and Rooms Tax and Sales and Use Tax Meals and Rooms Tax, Sales and Use Tax May 14, 2015 Technical Bulletin
TB-27 Computation of Tax in Non-monetary (Barter) Transactions Meals and Rooms Tax, Sales and Use Tax July 21, 2003 Technical Bulletin
TB-50 Campgrounds Meals and Rooms Tax, Sales Tax May 22, 2017 Technical Bulletin

Personal Income Tax

Number TITLE TAX ISSUED/REVISED TYPE
TB-66 Credit for Vermont Higher Education Investment Plan Personal Income Tax October 16, 2019 Technical Bulletin
TB-60 Taxation of Gain on the Sale of Capital Assets Personal Income Tax January 06, 2011 Technical Bulletin
TB-55 Exceptions to Requirement That Vermont Filing Status Must Mirror Federal Filing Status Personal Income Tax October 07, 2010 Technical Bulletin
TB-44 Disallowance of Bonus Depreciation Provisions of Federal Economic Stimulus Act of 2008 Personal Income Tax January 22, 2009 Technical Bulletin

Property Tax

Number TITLE TAX ISSUED/REVISED TYPE
TB-69 Solar Generating Facilities Constructed on Land Enrolled in the Current Use Program Property Tax July 13, 2015 Technical Bulletin
TB-68 Valuing Properties Consisting of Buildings on Leased Land Property Tax December 01, 2014 Technical Bulletin
TB-65 Eligibility of Methane Digesters as Farm Buildings in the UVA Program  Property Tax October 22, 2012 Technical Bulletin
TB-32 Appraisal of Multi-Family Affordable Residential Rental Property Property Tax July 20, 2006 Technical Bulletin
TB-21 Removable Greenhouses Property Tax May 03, 2000 Technical Bulletin
Rule 86-P65 Division of Property Valuation and Review Rule 86-P65 Property Tax   Rule
Rule 84-1 Division of Property Valuation and Review Rule 84-1 Property Tax   Rule
Rule 82-1 Division of Property Valuation and Review Rule 82-1 Property Tax   Rule
Reg. §1.4041(a) Rule on Required Reappraisals Property Tax   Regulation

Property Tax Credit and Renter Credit

Number TITLE TAX ISSUED/REVISED TYPE
TB-20 Claims of Decedents Property Tax Adjustment March 23, 2000 Technical Bulletin
TB-56 - Under Review Reporting Business Income, K-1 Income, Rental Income and Capital Gain on Schedule HI-144 Household Income Property Tax Adjustment, Renter Credit   Technical Bulletin
TB-51 Adjustment to Modified Gross Income Schedule HI-144 Property Tax Adjustment, Renter Credit  March 23, 2010 Technical Bulletin

Property Transfer Tax

Number TITLE TAX ISSUED/REVISED TYPE
Reg. § 1.9601, §1.9603, §§ 1.9605-1.9607, §1.9611 Property Transfer Tax Regulations Property Transfer Tax August 03, 1979 Regulation

Sales and Use Tax

Number TITLE TAX ISSUED/REVISED TYPE
Reg. §§ 1.9701-1.9781 Vermont Sales and Use Tax Regulations Sales and Use Tax January 01, 2019 Regulation
Reg. §1.9741(34) Manufacturing Energy Regulation Sales and Use Tax September 10, 1995 Regulation
TB-61 Entertainment Charges by Section 501(c)(3) Organizations and Political Organizations Sales and Use Tax May 31, 2011  Technical Bulletin
TB-52 Tax on Tracked Vehicles effective July 1, 2024 Sales and Use Tax June 17, 2024 Technical Bulletin
TB-52 Tax on Tracked Vehicles effective July 1, 2022 to June 30, 2024 Sales and Use Tax June 29, 2022 Technical Bulletin
TB-52 Tax on Tracked Vehicles effective July 1, 2020 to June 30, 2022 Sales and Use Tax July 6, 2020 Technical Bulletin
TB-62 Tax on Guide Services and Rental of Recreational Equipment Sales and Use Tax March 31, 2011 Technical Bulletin
TB-49 Telecommunications Services Subject to Vermont Sales Tax Sales and Use Tax January 22, 2010 Technical Bulletin
TB-19 Sale by Tax Exempt Organizations Sales and Use Tax March 14, 2000 Technical Bulletin
TB-11 The Packaging Exemption Form Sales and Use Tax July 14, 1998 Technical Bulletin
TB-02 501 (c)(3) Non-Profit Organizations Exemption Sales and Use Tax August 18, 1995 Technical Bulletin

TB-57 - Revoked

See instead Fact Sheet entitled:

Fact Sheet, Payment of Sales and Use Tax by Contractors Sales and Use Tax   Technical Bulletin

Uniform Capacity Tax

Number TITLE TAX ISSUED/REVISED TYPE
TB-67 Uniform Capacity Tax on Renewable Energy Plants Commissioned to Generate Solar Power Uniform Capacity Tax July 28, 2016 Technical Bulletin

Withholding

Number TITLE TAX ISSUED/REVISED TYPE
TB-23 - Revoked

See instead web page entitled:

Income Tax Withholding Guidance

Determining the Correct Vermont Withholding by Employees

Income Tax Withholding