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

Local Option Tax

Number	TITLE	TAX	ISSUED/REVISED	TYPE
TB-37	Requirement to Collect Local Option Sales Taxes	Local Option Tax	March 06, 2009	Technical Bulletin
TB-25	Requirement to Collect Local Option Meals & Alcoholic Beverages Tax and Local Option Rooms Tax	Local Option Tax	September 12, 2008	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, 2022	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 - Under Review	Determining the Correct Vermont Withholding by Employees	Withholding Tax		Technical Bulletin