Regulations

The public comment period on the drafted revisions to the Department Sales and Use Tax and Organization and Rules of Procedure Regulations rules is now closed. The Department will not accept any additional comments, and no public comments received after September 10, 2018 will be considered.

Please be aware that if statute has changed since the adoption of the regulation, the statute supersedes the regulation.

No. Title Effective Date
Reg. § 1.10001, §§ 1.10004-1.10008 Land Gains Tax Jul. 16, 1974, Jun. 30, 1976
Reg. § 1.5833 Allocation and Apportionment of Income Jan. 1, 1998
Reg. §1.5811(21)(B)(ii) Capital Gains Exclusion Mar. 11, 2014
Reg. § 1.5811(11)(A)(i), §1.5401(7), (14), §1.6066(c) Domicile Aug. 6, 2004
Reg. § 1.5401(7) Homestead Aug. 6, 2004
Reg. §1.9741(34) Manufacturing Energy Regulation Sept. 10, 1995
Reg. §§ 1.9202-1.9203, §1.9242, § 1.9245, §1.9271 Meals and Rooms Tax Regulations March 1, 2010
Reg. § 1.9601, §1.9603, §§ 1.9605-1.9607, §1.9611 Property Transfer Tax Regulations Aug. 3, 1979
Reg. §1.4041(a) Rule on Required Reappraisals  
Reg. §1.3777 Subordination of Current Use Lien Sept. 23, 2015
Reg. § 1.5862(d) Unitary Combined Reporting Jan. 1, 2006
Reg. §§ 1.9701-1.9781 Vermont Sales and Use Tax Regulations Nov. 1, 2010
Reg. Organization Organization and Rules of Procedure