Formal Rulings

No. Subject category
2010-15 Taxability of Sales Involving Rebates Sales and Use Tax
2010-13 Taxability of Lease Agreements for Equipment Streamlined Sales and Use Tax
2010-11 Taxability of Compression Clothing Sales and Use Tax
2010-06 Taxability of a Certain Line of Custom Fitted Sports Mouth Guards Sales and Use Tax
2010-05 Taxability of Software Programs Used in Car Dealerships for Inventory, Service, Etc. Sales and Use Tax
2010-04 Whether a Nonprofit Public Corporation is Exempt from Meals and Rooms, Sales and Use or Any Other Tax Meals and Rooms Tax, Sales and Use Tax
2010-02 Applicability of VT Sales Tax to Soy Nut Products Sales and Use Tax
2010-01 Applicability of VT Sales Tax for Certain Fuels, Propane, Wood Pellets, Fire Logs and Kerosene for Domestic Use Sales and Use Tax
2009-12 Whether a bank is subject to Vermont Corporate Income Tax or Financial Institutions Franchise Tax Corporate Income Tax
2009-08 Application of Sales and Use Tax on Membership Fees for Prescription Savings Club Cards Sales and Use Tax
2009-07 Whether Specialty Bathtubs Qualify for the Durable Medical Equipment Exemption to Vermont’s Sales and Use Tax Sales and Use Tax
2009-06 Whether Certain Services Are Tax Exempt Sales and Use Tax
2009-05 Whether Drying Kiln is Exempt from Sales & Use Tax Sales and Use Tax
2009-04 Application of the Durable Medical Equipment Exemption to Vermont’s Sales and Use Tax Sales and Use Tax
2009-03 Inclusion of Federal Excise Tax in Sales Tax Calculation Sales and Use Tax
2009-02 Application of the Sales Tax for Retinal Enhancements Glaucoma Analysis Machines Sales and Use Tax
2008-01 Land Gains Tax Implications Based on Foreclosure Property Land Gains Tax
2007-09 Whether Amplified Phones Are Subject to Sales and Use Tax Sales and Use Tax
2007-08 Whether Various Products Marketed for and Used by Persons Having Undergone Mastectomies, Lumpectomies or Other Breast Surgeries, are Subject to Sales and Use Tax Sales and Use Tax
2007-07 Whether Sales and Use Tax Applies to the Sale of Over-the-Counter and Prescription Drugs to be Administered to Domesticated Animals Kept as Pets Sales and Use Tax
2007-06 Whether Items Described by the Company as Durable Medical Equipment Sold at Retail Are Subject to Sales and Use Tax Sales and Use Tax
2007-05 Whether Sanitation Equipment and Chemicals Used Are Exempt Under the Manufacturing Exemption to the Sales and Use Tax Sales and Use Tax
2007-04 Sales and Use Tax Implications from the Sale of Electronically Downloaded Computer Software Sales and Use Tax
2007-03 Tax on Use of Inkjet Cartridge Refilling Machine Sales and Use Tax
2007-02 Sale and Installation of Warehouse Racking Systems Sales and Use Tax 
2007-01 Estimated Tax Payments On Behalf of Non-Resident Shareholders Estimated Tax
2006-08 Computer Software and Service Remote Monitoring and Service of Computers Sales and Use Tax
2006-07 Medical Devices Sales and Use Tax
2006-06 Medical Devices Sales and Use Tax
2006-05 Medical Devices Sales and Use Tax

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