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 |