Miscellaneous Taxes

• Bank Franchise Tax

• Captive Insurance Premium Tax

• Cigarette Tax and Tobacco Products Tax (including E-cigarettes)

• Fuel Tax

• Health Care Claims Tax

• Insurance Premium Tax

• Malt and Vinous Beverage Tax

• Solar Energy Capacity Tax

• Solid Waste Tax

• Surplus Lines Insurance and Direct Insurance Placement Tax

• Telephone Gross Receipts Tax and Telephone Personal Property Tax

• Wind-Powered Electric Generating Facility Tax

Publications

No.	Title	REVISED
View	Licensed Cigarette and Tobacco Dealers	September 2019
FS-1089	Tax Rates for Cigarettes, Tobacco Products, and E-Cigarettes	June 2019
FS-1041	Reporting Malt & Vinous Beverages Sold Direct to Retailers	July 2016
FS-1103	Prevent All Cigarette Trafficking (PACT) Act Frequently Asked Questions	April 2016
GB-1159	myVTax Guide: How to Register for PACT Act Reporting	October 2017
GB-1157	myVTax Guide: How to Submit a PACT Act Report	October 2017
GB-1154	myVTax Guide: How to Submit a Malt & Vinous Beverage Return	November 2017

Forms

NO.	Instructions	Title
Captive Insurance
CPT-635	File using myVTax Instructions	Vermont Captive Insurance Tax Return
CIGARETTE TAX AND TOBACCO PRODUCTS TAX
CTT-642		Cigarette Tax Stamp Order
CTT-643		Wholesale Cigarette & Tobacco Dealers Vermont Floor Stock Tax Return
CTT-644		Retail Cigarette And Tobacco Sellers Vermont Floor Stock Tax Return
CTT-645		Vermont Wholesale Dealers Claim For Cigarette Stamp Tax Refund
CTT-646		Wholesale Cigarette and Tobacco Dealer Report And Tax Return
CTT-647	Instructions	Vermont Wholesale Cigarette and Tobacco Dealer License Application
CTT-648		Vermont Wholesale Dealers Claim for Tobacco Tax Refund
CTT-961		Cigarette And Tobacco Tax Payment Voucher
NPM-1		Form NPM-1, Licensed Wholesale Dealer Report Cigarette and Roll-Your-Own Sales of Non-Participating Manufacturer Brands NPM-1 report is now part of Form CTT-646, Wholesale Cigarette and Tobacco Dealer Report And Tax Return.
Fuel Tax
FGR-615	Instructions	Fuel Tax And Petroleum Distributor Licensing Fee Return
Insurance Premium Tax
IPT-632	File using myVTax	Estimate of Insurance Premium Tax
Malt and Vinous Beverage Tax
MVB-612		Malt and Vinous Beverage Tax Return
MVB-613		Malt and Vinous Beverage Distribution Report
Purchase Inventory		Malt and Vinous Beverage Purchase Inventory Worksheet
Gallons Worksheet		Malt and Vinous Beverage Gallons Worksheet
Railroad Tax
RCT-330		Railroad Corporate Tax Return Payment Voucher
RCT-331		Railroad Company Tax Return
Solar Energy Capacity Tax
SCT-603		Solar Energy Capacity Tax
SE-603A		Solar Energy Capacity Tax Explanation
Solid Waste Tax
SWT-608		Franchise Tax On Waste Facilities & Commercial Haulers Of Solid Waste
Telephone Gross Receipts Tax and Telephone Personal Property Tax
TGR-652		Telephone Gross Receipts Tax Return
TPP-650		Telephone Personal Property Tax Payment Voucher
TPP-651	File Using myVTax Instructions	Telephone Personal Property Tax Return and Schedule
TPP-653	Instructions	Telephone Personal Property Schedule
Wind-Powered Electric Generating Facility Tax
WEF-602		Wind-Powered Electric Generating Facility Tax
General Forms
8821-VT		Authorization To Release Tax Information
PA-1		Special Power of Attorney for use by Individuals, Businesses, Estates and Trusts