Technical Bulletins

Requests for Public Comment: The Tax Department is seeking input on the proposed changes to the Technical Bulletins listed here. As bulletins are finalized by the Department, we will post the drafts for a 30 day comment period.

No. Subject Tax
TB-01 Basis of Land Acquired Through Foreclosure or Transfer in Lieu of Foreclosure Land Gains Tax
TB-02 501 (c)(3) Non-Profit Organizations Exemption Sales and Use Tax
TB-03 Exclusion of Deposits Held Outside Vermont by Taxpayers Operating in More Than One State Franchise Tax
TB-04 Substitute Forms Requirements All
TB-06 Estimated Payments by Corporations, Partnerships And Limited Liability Companies On Behalf Of Shareholder Income Tax
TB-09 Sales Tax Exemption for Materials Used in the Construction of Manufacturing Facilities Sales and Use Tax
TB-10 Installment Sales of Real Estate Income Tax
TB-11 The Packaging Exemption Form Sales and Use Tax
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
TB-15 Real Estate Withholding Tax, Installment Sales of Real Estate Income Tax
TB-18 Treatment of Retirement Plan Transfers in Household Income Act 60 Tax Reduction
TB-19 Sale by Tax Exempt Organizations Sales and Use Tax
TB-20 Claims of Decedents Act 60 Tax Reduction
TB-21 Removable Greenhouses Property Tax
TB-22 Consolidated Returns - Investment and Holding Companies Corporation Income Tax
TB-23 Determining the Correct Vermont Withholding by Employees Income Tax Withholding
TB-24 Exemption of Income of U.S. Government Obligations Income Tax, Corporate Income Tax
TB-25 Requirement to Collect Local Option Meals & Alcoholic Beverages Tax and Local Option Rooms Tax Local Option Meals & Alcoholic Beverages Tax and Local Option Rooms Tax
TB-26 Temporary Exemption for Computers Sales and Use Tax
TB-27 Computation of Tax in Non-monetary (Barter) Transactions Meals and Rooms Tax, Sales and Use Tax
TB-28 Determination and Calculation of Rent Constituting Property Tax in Non Arms-Length Transactions Homestead Property Tax Income Sensitivity Adjustment
TB-30 Temporary Exemption for Computers Sales and Use Tax
TB-32 Appraisal of Multi-Family Affordable Residential Rental Property Property Tax
TB-33 Credit for Vermont Higher Education Investment Plan Contributions Pursuant to 32 V.S.A. 5825a Income Tax
TB-34 Land Gains Tax Allocations Land Gains Tax
TB-35 Net Operating Losses Income Tax
TB-36 Intercompany Transactions in Unitary Combined Group Returns Corporate Income Tax
TB-37 Requirement to Collect Local Option Sales Taxes Local Option Tax
TB-38 Credit for Taxes Paid to Another State Or Canadian Province; Limitations Income Tax
TB-40 Conversion of Net Operating Loss to Separate Vermont Net Operating Loss Income Tax
TB-41 2008 Sales Tax Holiday Sales and Use Tax
TB-42 Adjustments to Household Income on Form HI-144 for Employment and Self-Employment Taxes Withheld Income Tax
TB-43 Tax on Tracked Vehicles Sales Tax
TB-44 Disallowance of Bonus Depreciation Provisions of Federal Economic Stimulus Act of 2008 Individual Income Tax
TB-45 - Under Revision Business Solar Tax Credit Income Tax
TB-46 Sales Tax Holidays Sales and Use Tax
TB-47 Capital Gains Treatment for 2009 Income Tax
TB-49 Telecommunications Services Subject to Vermont Sales Tax Sales Tax
TB-50 Campgrounds Meals and Rooms Tax, Sales Tax
TB-51 Adjustment to Modified Gross Income Schedule HI-144 Property Tax Adjustment, Renter Rebate Claims 
TB-52 Tax on Tracked Vehicles effective until July 1, 2016 Sales Tax
TB-52 Tax on Tracked Vehicles effective beginning July 1, 2016 Sales Tax
TB-55 Exceptions to Requirement That Vermont Filing Status Must Mirror Federal Filing Status Income Tax
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 Rebate Claim

TB-57 - see
Payment of Sales and Use Tax by Contractors

TB-57, Payment of Sales and Use Tax by Contractors Sales and Use Tax
TB-59 Unrelated Business Income of Exempt Corporations Corporate Income Tax
TB-60 Taxation of Gain on the Sale of Capital Assets Individual Income Tax
TB-61 Entertainment Charges by Section 501(c)(3) Organizations and Political Organizations Sales and Use Tax
TB-62 Tax On Guide Services and Rental of Recreational Equipment Sales and Use Tax
TB-64 State Reimbursement of Education Tax Abated Due to 2011 Flooding Education Property Tax
TB-65 Eligibility of Methane Digesters as Farm Buildings in the UVA Program  Property Tax
TB-66 Credit for Vermont Higher Education Investment Plan Individual Income Tax
TB-67 Uniform Capacity Tax on Renewable Energy Plants Commissioned to Generate Solar Power Renewable Energy
TB-68 Valuing Properties Consisting of Buildings on Leased Land Property Tax
TB-69 Solar Generating Facilities Constructed on Land Enrolled in the Current Use Program Property Tax

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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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