Miscellaneous Tax

There are a number of Vermont tax types that affect manufacturers of alcoholic beverages, including malt beverages, hard ciders, wine, and spirituous liquors. This guidance provides information on some of the common issues related to three of those tax types: malt and vinous beverage tax, meals and rooms tax, and sales and use tax.

Printable Format

The Railroad Company Tax applies to individuals and corporations who own or operate railroads located in whole or in part within the State of Vermont. The tax rate is one percent of the values of appraised and improved railroad property in Vermont. Railroad property includes “all franchises, rights-of-way, roadbeds, tracks, bridges, stations, terminals, rolling stock, equipment, and all other real and personal property of whatever character used or employed in the operation of a railroad.” 32 V.S.A. § 8261.

The PACT Act file must be saved and submitted as comma-separated values (CSV) file format.

• Do not include commas in the data. Please remove commas from names and addresses before converting to CSV format.
• Do not include slash or hyphen separators in date fields. (Example: MMDDYYYY)
• If entering a negative number, include a negative symbol before the number. (Example: -125.00)
• In number fields, the character maximum includes the hyphen or decimal point. (Example: ####.## is six characters)