Regulations

No. Title Effective Date
Reg. § 1.5833 Allocation and Apportionment of Income Jan. 1, 1998
Reg. §1.5811(21)(B)(ii) Capital Gains Exclusion Mar.11, 2014
Reg. § 1.5811(11)(A)(i), §1.5401(7), (14), §1.6066(c) Domicile Aug. 6, 2004
Reg. § 1.5401(7) Homestead Aug. 6, 2004
Reg. §1.9741(34) Manufacturing Energy Regulation Sept. 10, 1995
Reg. §§ 1.9202-1.9203, §1.9242, § 1.9245, §1.9271 Meals and Rooms Tax Regulations Mar. 1, 2010
Reg. § 1.9601, §1.9603, §§ 1.9605-1.9607, §1.9611 Property Transfer Tax Regulations Aug. 3, 1979
Reg. §1.4041(a) Rule on Required Reappraisals  
Reg. §1.3777 Subordination of Current Use Lien Sept. 23, 2015
Reg. § 1.5862(d) Unitary Combined Reporting Jan. 1, 2006
Reg. §§ 1.9701-1.9781 Vermont Sales and Use Tax Regulations Nov. 1, 2010
Reg. Organization Organization and Rules of Procedure  

PROPOSED REGULATIONS

The Department of Taxes is proposing a revision of the sales and use tax regulations. These revisions potentially affect all businesses and individuals that are responsible for the payment or collection and remittance of sales and use tax. Some of the industries directly impacted by these revisions include: contractors, sellers of compost and planting mix, veterinarians, manufacturers, buyers and sellers of agricultural machinery and equipment, florists, and general retailers. 

More information is available on the Secretary of State’s website.

No. Title Status
(Proposed) Reg. §1.9701  Vermont Sales and Use Tax Regulations Under Review

 

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Commissioner Kaj Samsom
133 State Street | Montpelier, VT 05633
(802) 828-2505

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Office Hours: 7:45 a.m. - 4:30 p.m. Monday - Friday

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