Regulations

The Department has drafted revisions to its Sales and Use Tax and Organization and Rule of Procedure Regulations, and is accepting comments until September 10, 2018.

Please be aware that if statute has changed since the adoption of the regulation, the statute supersedes the regulation.

No. Title Effective Date
Reg. § 1.10001, §§ 1.10004-1.10008 Land Gains Tax Jul. 16, 1974, Jun. 30, 1976
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 March 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