Formal Rulings

No. Subject category
2015-04 Applicability of Vermont Income Tax to the flow-through of a capital gain Income Tax
2015-03 Applicability of Sales and Use Tax to its purchases of materials and its sales of manufactured housing Sales and Use Tax
2015-02 Applicability of Sales Tax to your Customer Charges Sales and Use Tax
2015-01 Applicability of Sales and Use Tax to Conference Bridging and Meeting Collaboration Products Sales and Use Tax
2014-03 Applicability of Sales Tax to Sales of Medical Equipment and Other Products Sales and Use Tax
2014-02 Applicability of Use Tax to Free Samples Sales and Use Tax
2014-01 Applicability of Sales Tax to Primer and Paint Purchased by an Auto Body Repair Shop for Use Sales and Use Tax
2013-08 Income Tax Withholding Requirements for Certain Stock Option Proceeds Withholding Tax
2013-07 Applicability of the Rooms Tax to a Lease Meals and Rooms Tax
2013-04 Applicability of Sales Tax on a Purchase from a Manufacturer and Resale to Customers or their Installing Contractor Sales and Use Tax
2013-03 Applicability of Rooms Tax to a $1.00 per Room Charge Meals and Rooms Tax
2013-02 Application of Sales Tax to Sales of a Combination Drug-Medical Device Sales and Use Tax
2012-12  Application of Sales Tax on Providing Safes to Customers as Part of Cash Security Services Sales and Use Tax
2012-10 Application of Sales Tax Exemption for Fuels Used in Manufacturing Sales and Use Tax
2012-09 Application of Rooms Tax to a Block of Rooms Reserved by an Airline for its Employees Meals and Rooms Tax
2012-08 Use of Sales Tax Exemption Certificates Sales and Use Tax
2012-07 Application of Land Gains Tax on Certain Transfers - Land Held Over Six Years Land Gains Tax
2012-06 Property Transfer Tax Implications of Proposed Transfers of Property Property Transfer Tax
2012-05 Application of Sales and Use Tax to the Concrete Foundations Used to Support Wind Towers Sales and Use Tax
2012-04 Application of Sales and Use Tax on Anchor Bolt Rings Used as Part of the Real Property in the Wind Generation Sales and Use Tax
2012-03 Application of Sales and Use Tax on Sales of Certain Drugs or Prosthetics to Hospitals and Surgery Centers in VT Sales and Use Tax
2012-02 Application of Sales and Use Tax to Certain Activities and Products Sales and Use Tax
2012-01 Application of Sales and Use Tax to Purchase of an All-Terrain Vehicle for Use in Business Sales and Use Tax
2011-15 Application of Sales and Use Tax on Martial Arts Lessons Sales and Use Tax
2011-14 Application of Sales & Use Tax and Meals & Rooms Tax to Internet Retail Sales of Prepackaged Flavored Peanuts Sales and Use Tax, Meals and Rooms Tax
2011-12 Applicability of Sales Tax to Payment of a Court Judgment or from a Third Party Guarantor Resulting From a Lease Default on a Financed Sale Sales and Use Tax
2011-11 Ruling Regarding the Applicability of Sales and Use Tax to a Medical Records Business Sales and Use Tax
2011-08 Ruling Regarding the Determination of a Holding Period for Property Under the Land Gains Tax Laws Land Gains Tax
2011-06 Application of the Vermont Sales Tax to Layaway Sales and Partial Payment Sales Sales and Use Tax
2011-05 Application of the Vermont Sales Tax to Certain Barn Lighting Products Sales and Use Tax
2011-02 Tax Implications of a Proposed Property Lease Swap Between Town and School District Property Tax
2011-01 Vermont Sales Tax on Products to Which a Certain Type of Credit is Applied Thus Reducing the Cost to the Purchaser Sales and Use Tax

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