A Formal Ruling may provide general guidance to the public, but is binding only for the requesting taxpayer, and is limited to the facts as presented and the law in effect at the time of the ruling.
| No. | Subject | Tax Type |
|---|---|---|
| 2019-05 |
Calculation of Household Income; payments for respite care Claimant for property tax relief or renter rebate must be income-eligible, determined by level of Household Income (HHI). HHI excludes State payments for foster care, adult foster care, or care of a family member with a developmental disability. Payments received for respite care were not covered by that exclusion. |
Property Tax Credit, Renter Rebate Claim |
| 2019-04 |
Sales of subscriptions for audio-only computer fitness classes Audio fitness classes which may be streamed or downloaded are subject to sales tax as “specified digital products” or as “access to audio programming systems.” Charges are sourced to the customer’s state of residence. |
Sales Tax |
| 2019-01 |
Sales of prepackaged snack food by out-of-state vendor Sales and use tax nexus is created when an out-of-state vendor makes sales into Vermont of at least $100,000 or 200 sales, including nontaxable sales. If out-of-state vendor’s sales do not exceed the nexus threshold, the vendor is not required to register for sales and use tax or meals tax or to file returns reporting $0 tax. |
Sales and Use Tax, Meals Tax |
| 2018-08 |
Collection by New Hampshire location of Vermont business A retailer with a Vermont store who also operates a New Hampshire store must collect Vermont use tax at the New Hampshire location for sales or rentals of taxable items which are to be delivered to a Vermont location or which show a Vermont address for the renter on the rental contract. |
Sales and Use Tax |
| 2018-06 |
Medical Equipment and Supplies Exemptions Sales of blood glucose testing meters and lancing devices used to obtain blood for use in the testing meter both qualify as durable medical equipment, exempt from sales and use tax. Blood testing strips used with the testing meters and lances used with the lancing device qualify as medical supplies, exempt from sales and use tax. The portion of Formal Ruling 2004-03 pertaining to sales tax on lancets is withdrawn. |
Sales and Use Tax |
| 2018-05 |
Exemption for 501(c)(3) Entity The property transfer tax and land gains tax exemptions available to an entity which has qualified for Federal tax-exempt status under Internal Revenue Code Section 501(c)(3) are only available if the entity has acquired Federal designation as a qualified 501(c)(3); the Commissioner has no authorization to determine whether an entity is qualified under 501(c)(3). |
Property Transfer Tax, Land Gains Tax |
| 2018-04 |
Solar Energy Storage Batteries Solar energy storage batteries are not manufacturing equipment, because they do not generate energy, but merely store it. Purchase of the storage batteries by an electric generating business is therefore not exempt from sales tax as manufacturing machinery and equipment. |
Sales Tax |
| 2018-03 |
Property received by the remainderman from the mother’s trust created by her will has a holding period for capital gain purposes which began at the time of creation of the remainder interest - that is, at the time of the mother’s death. |
Income Tax |
| 2018-02 |
The Federal solar-energy income tax credit does not pass through to Vermont corporate income tax. |
Corporate Income Tax |
| 2017-07 |
Exemption for “remotely accessed” prewritten software Web retailer offers online software to its independent-contractor salespersons, who use the software to create a Webpage, manage sales orders, create a customer database, and write business newsletters. No sales tax because the independent contractors do not receive a tangible version of software and may not download it, but may only access the software remotely. |
Sales and Use Tax |
| 2017-05 |
A proprietary blend of fruit- and vegetable-seed oils sold as a nutritional supplement qualifies as a “dietary supplement,” and therefore qualifies as exempt “food.” |
Sales and Use Tax |
| 2017-03 |
Medical supplies and durable medical equipment Certain items used in gynecological practice are exempt “medical supplies” because they primarily serve a medical purpose, are not normally used in the absence of illness or injury, and are not capable of repeated use. Other items used in that practice are exempt “durable medical equipment” because they are used in diagnosis or treatment, can withstand repeated use, are primarily and customarily used to serve a medical purpose, generally are not useful to a person in the absence of illness or injury, and are not worn on the body. |
Sales and Use Tax |
| 2017-02 |
A charge of $7 to a customer who uses an optional return label addressed to the retailer is not a “delivery charge” and not subject to sales tax. |
Sales and Use Tax |
| 2016-15 | Sales and Use Tax | |
| 2016-14 | Applicability of Sales Tax to sales of certain medical equipment, parts, and related items | Sales and Use Tax |
| 2016-13 | Applicability of Sales Tax to leases of photocopy machines and printers to its customers | Sales and Use Tax |
| 2016-12 | Applicability of Sales Tax to your sales of custom signs | Sales and Use Tax |
| 2016-11 | Applicability of Property Transfer Tax to two transactions | Property Transfer Tax |
| 2016-08 | Applicability of Sales Tax to charges for instruction | Sales and Use Tax |
| 2016-06 | Applicability of Property Transfer Tax to a purchase of property by a church which is eligible for nonprofit status under Federal tax law | Property Transfer Tax |
| 2016-05 | Applicability of Property Transfer Tax to its proposed acquisition of real property | Property Transfer Tax |
| 2016-04 | Method of invoicing when Sales Tax is involved | Sales and Use Tax |
| 2016-03 | Applicability of Sales and Use Tax to mobile, point-of-sale, electronic devices | Sales and Use Tax |
| 2016-02 | Applicability of Sales Tax to your sales in Vermont of your product | Sales and Use Tax |
| 2016-01 | Applicability of Sales and Use Tax to your product | Sales and Use Tax |
| 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 |
| 2013-03 | 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 |
| 2012-12 | 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 |
| 2010-15 | Taxability of Sales Involving Rebates | Sales and Use Tax |
| 2010-13 | Taxability of Lease Agreements for Equipment | 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 | Sales and Use Tax, Meals and Rooms 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 Income 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 |
| 2006-04 | Medical and Non-Medical Veterinary Supplies | Sales and Use Tax |
| 2006-03 | Medical Devices | Sales and Use Tax |
| 2006-02 | Training and Marketing Videos and Television Commercials | Sales and Use Tax |
| 2006-01 | Nicotine Replacement Product | Sales and Use Tax |
| 2005-01 | Sale by Nonprofit Corporation of Substantially All of Its Interest in LLC | Land Gains Tax |
| 2004-08 | Refundable Deposits | Sales and Use Tax |
| 2004-07 | Meals and Rooms and Property Transfer Tax Consequences of Certain Transactions Relating to a Multi site Vacation Club and Time Share Plan | Meals and Rooms Tax |
| 2004-06 | Online Bill Payment Services | Sales and Use Tax |
| 2004-05 | Online Software Use | Sales and Use Tax |
| 2004-03 |
Medical Supplies The portion of Formal Ruling 2004-03 pertaining to sales tax on lancets is withdrawn. |
Sales and Use Tax |
| 2004-02 | Charges for Records Retrieval, Equipment Used for Records Retrieval | Sales and Use Tax |
| 2004-01 | Transfer of LLC Membership Interest in VT Real Property | Property Transfer Tax |
| 2003-01 | Copy Center Equipment Copiers at Client Locations | Sales and Use Tax |
| 2002-07 | Taxable Sales | Meals and Rooms Tax |
| 2002-06 | Taxability of Motor Fuels Imported into the State | Fuel Gross Receipts Tax |
| 2002-05 | Amusement Charge | Sales and Use Tax |
| 2002-04 | Direct Pay Permit | Sales and Use Tax |
| 2002-03 | Dental Products | Sales and Use Tax |
| 2002-02 | Transfer from Company A to Partnership of Company A & B | Property Transfer Tax, Land Gains Tax |
| 2002-01 | Investment & Holding Company | Corporate Income Tax |
| 2001-02 | Refund for Returned Merchandise | Sales and Use Tax |
| 2001-01 | Trust | Personal Income Tax |
| 2000-03 | Applicability of Meals and Rooms Tax When the Meal is Provided at No Charge or at a Discount | Meals and Rooms Tax |
| 2000-02 | State Instrumentality | Meals and Rooms Tax |
| 2000-01 | Purchases Made in Another State | Sales and Use Tax |
| 1999-07 | Income Allocation and Interest Income | Corporate Income Tax |
| 1999-06 | Economic Incentive Credit and Year of Investment | Business Income Tax |
| 1999-05 | Charitable Organization and Contract to Run | Meals and Rooms Tax |
| 1999-04 | Medical Devices | Sales and Use Tax |
| 1999-03 | Publications and Newspapers | Sales and Use Tax |
| 1999-02 | Floor Sales & Installation Contractors | Sales and Use Tax |
| 1999-01 | Nonprofit Organization Public Support Test IRS | Land Gains Tax |
| 1998-05 | Exempt Organizations | Meals and Rooms Tax |
| 1998-04 | Casual Sale | Sales and Use Tax |
| 1998-03 | Qualification | Meals and Rooms Tax, Alcoholic Beverage Tax |
| 1998-02 | Newspapers | Sales and Use Tax |
| 1998-01 | Timeshare and Interval Ownership | Land Gains Tax |
| 1997-10 | Sale from Partnership to Newly Formed Ltd. Partnership | Property Transfer Tax |
| 1997-09 | Holding Period | Land Gains Tax |
| 1997-08 | Ownership | Property Tax |
| 1997-07 | Institutions and Food Service to Patients | Meals and Rooms Tax |
| 1997-06 | Dental Supplies and Toothbrushes | Sales and Use Tax |
| 1997-05 | Fire Logs and Fire Starter | Sales and Use Tax |
| 1997-04 | Economic Incentive Credit | |
| 1997-02 | Manufacturing Processing Support | Sales and Use Tax |
| 1996-14 | Internet Mall | Sales and Use Tax |
| 1996-13 | Economic Incentive Credit | |
| 1996-12 | Advertising Agency Products | Sales and Use Tax |
| 1996-11 | Dental Equipment and Supplies | Sales and Use Tax |
| 1996-10 | Telecommunications Business | Sales and Use Tax |
| 1996-09 |
Pay Per View Movie Videos, Satellite or Cable Television Programming, And Pay Per Use Video Games |
Sales and Use Tax |
| 1996-08 | Leasing and Financing | Sales and Use Tax |
| 1996-07 | Water Treatment Systems | Sales and Use Tax |
| 1996-06 | Toll Road | Sales and Use Tax |
| 1996-05 | Over the Counter Medical Product | Sales and Use Tax |
| 1996-04 | The Exchange of An Item For A Certain Dollar Amount Contribution | Sales and Use Tax |
| 1996-03 | Agriculture Composting | Sales and Use Tax |
| 1996-02 | Manufacturing Production Monitoring | Sales and Use Tax |
| 1996-01 | Sales by Exempt Organizations | Sales and Use Tax |
| 1995-25 | Nexus | Sales and Use Tax |
| 1995-23 | Medical Supplies | Sales and Use Tax |
| 1995-22 | Service Calls, Installation, Shipping Charges, Relocate and Reinstall, Equipment, and Training | Sales and Use Tax |
| 1995-21 | Manufacturing Equipment for Map Making | Sales and Use Tax |
| 1995-20 | Sales and Use Tax Law | Sales and Use Tax |
| 1995-19 | Exempt Organization Food Sales | Meals and Rooms Tax |
| 1995-18 | Computer Software, Sales or Lease, Maintenance, Training | Sales and Use Tax |
| 1995-17 | Leases | Sales and Use Tax |
| 1995-16 | Proper Reporting of Captive Insurance Premium Tax | Insurance Premium Tax |
| 1995-15 | Leaseback Arrangement | Sales and Use Tax |
| 1995-14 | Requirement to Collect Sales and Use Tax | Sales and Use Tax |
| 1995-13 | Manufacturer and Seller of Business Forms | Sales and Use Tax |
| 1995-12 | Transfers to Treatment or Incineration Plant | Solid Waste Franchise Tax |
| 1995-11 | Prosthesis Bathing Suits | Sales and Use Tax |
| 1995-09 | Qualifications of Investment Holding Company | Corporate Income Tax |
| 1995-08 | Cellular Phone Service Phones Provided | Sales and Use Tax |
| 1995-07 | Manufacturing Fuels Used | Sales and Use Tax |
| 1995-06 | Certain Tangible Property Sold by A Historical Society | Sales and Use Tax |
| 1995-05 | Medical Supplies | Sales and Use Tax |
| 1995-04 | Nexus | Corporate Income Tax |
| 1995-03 | Right or License To Use A Photographic Transparency or Reproduced Image | Sales and Use Tax |
| 1995-02 | Non-VT Resident Allocating to VT Non-VT Municipal Bonds | Personal Income Tax |
| 1995-01 | Non-VT Resident Allocating to VT Non-VT Municipal Bonds | Personal Income Tax |
| 1994-12 | Sales From Partnership to New Corporation | Property Transfer Tax |
| 1994-11 | Conveyance to Trust and Eligibility for Program | Land Use Change Tax |
| 1994-10 | Conveyance to Trust and Eligibility for Program | Land Use Change Tax |
| 1994-09 | Drop Shipment and Requirement to Collect Tax | Sales and Use Tax |
| 1994-08 | Drop Shipment and Requirement to Collect Tax | Sales and Use Tax |
| 1994-07 | Activities of Vermont Antiques Dealers | Sales and Use Tax |
| 1994-06 | Can A Contractual Agent of Various Tax Exempt Organizations Purchase Goods And Supplies Free From Sales And Use Tax | Sales and Use Tax |
| 1994-05 | Municipal Housing Authorities | |
| 1994-04 | Cooperative Housing | Property Tax |
| 1994-03 | Veterinary Supplies and Computer Diagnostics | Sales and Use Tax |
| 1994-02 | Substantial Net Operating Loss Carry-Forward | Corporate Income Tax |
| 1994-01 | Nonprofit Organization Building Materials | Sales and Use Tax |
| 1993-08 | Computer Software Customized and off-the-shelf Computer Services | Sales and Use Tax |
| 1993-07 | Long Term Lease, Right of First Refusal | Property transfer Tax |
| 1993-05 | Computer Software, Custom or Off-the-Shelf | Sales and Use Tax |
| 1993-04 | Contracts with Exempt Organizations | Sales and Use Tax |
| 1993-03 | Nexus - Apportionment | Corporate Income Tax |
| 1993-02 | Net Operating Loss, Carryforward and Carryback | Corporate Income Tax |
| 1993-01 | Permanent Resident (30 Day Occupancy) | Meals and Rooms Tax |
| 1992-13 | Motor Carrier Employees Exemption Mechanics | Personal Income Tax |
| 1992-12 | Investment and Holding Company | Corporate Income Tax |
| 1992-11 | Sales by 501(c)(3) Organization | Sales and Use Tax |
| 1992-10 | Investment and Holding Company | Corporate Income Tax |
| 1992-09 | Investment and Holding Company | Corporate Income Tax |
| 1992-07 | Direct Pay Permit when Use Tax Payment is Due | Sales and Use Tax |
| 1992-06 | Property in Revocable Trust | |
| 1992-05 | Health and Fitness Club | Sales and Use Tax |
| 1992-03 | Application of Sales and Use Tax to the Licensing of Mailing Lists Contained On Magnetic Tape | Sales and Use Tax |
| 1992-02 | Application of Taxes to an Electronic Information and Communications Product | Sales and Use Tax |
| 1992-01 | Manufacturing Electrical Generating | Sales and Use Tax |
| 1991-09 | Net Loss Carryforward to Subsidiary Holding Company | Corporate Income Tax |
| 1991-08 | How to Calculate Sales and Use Tax When Customers Present Coupons | Sales and Use Tax |
| 1991-07 | Interest and Dividends from US Treasury Exemption | Personal Income Tax |
| 1991-05 | Publication Fulfillment Company | Sales and Use Tax |
| 1991-04 | Application of Sales and Use Tax to Double-Wide Mobile Homes | Sales and Use Tax |
| 1991-03 | Photography | Sales and Use Tax |
| 1991-02C | Investment and Holding Company | Corporate Income Tax |
| 1991-01 | Payment in Lieu Of Taxes (PILOT) To A Town Hosting A Regional Solid Waste Facility | Property Tax |
| 1990-05 | Cigarette Stamp Tax to Purchases by Indians For Resale | Sales and Use Tax |
| 1990-04 | Telecommunications Services and Telecommunications Products | Telephone Gross Receipts Tax |
| 1990-02 | Agricultural Feed Storage in Plastic Bags | Sales and Use Tax |