Technical Bulletins

No. Subject Tax issued Revised
TB-01 Basis of Land Acquired Through Foreclosure or Transfer in Lieu of Foreclosure Land Gains Tax Jul. 21, 1995  
TB-02 501 (c)(3) Non-Profit Organizations Exemption Sales and Use Tax Aug. 18, 1995  
TB-06 Estimated Payments by Corporations, Partnerships And Limited Liability Companies On Behalf Of Shareholder Income Tax May 9, 1997 Sept. 26, 2008
TB-10 Installment Sales of Real Estate Income Tax Jun. 19, 1998  
TB-11 The Packaging Exemption Form Sales and Use Tax Jul. 14, 1998  
TB-13 Purchaser-Based Treatment of the Vermont Meals and Rooms Tax and Sales and Use Tax Meals and Rooms Tax, Sales and Use Tax Oct. 13, 1998 May 14, 2015
TB-15 Real Estate Withholding Tax, Installment Sales of Real Estate Income Tax Feb. 1, 1999  
TB-19 Sale by Tax Exempt Organizations Sales and Use Tax Mar. 14, 2000  
TB-20 Claims of Decedents Act 60 Tax Reduction Mar. 23, 2000  
TB-21 Removable Greenhouses Property Tax May 3, 2000  
TB-23 - Under Review

Determining the Correct Vermont Withholding by Employees

Income Tax Withholding Guidance

Income Tax Withholding    
TB-24 Exemption of Income of U.S. Government Obligations Income Tax, Corporate Income Tax Oct. 16, 2003 Apr. 20, 2014 
TB-25 Requirement to Collect Local Option Meals & Alcoholic Beverages Tax and Local Option Rooms Tax Local Option Meals & Alcoholic Beverages Tax and Local Option Rooms Tax Jun. 3, 2003 Sept. 12, 2008
TB-27 Computation of Tax in Non-monetary (Barter) Transactions Meals and Rooms Tax, Sales and Use Tax Jul. 21, 2003  
TB-32 Appraisal of Multi-Family Affordable Residential Rental Property Property Tax May 5, 2006 Jul. 20, 2006
TB-34 Land Gains Tax Allocations Land Gains Tax Jul. 2001 Jan. 16, 2007
TB-35 Net Operating Losses Income Tax Mar. 13, 2007 Oct. 7, 2008
TB-36 Intercompany Transactions in Unitary Combined Group Returns Corporate Income Tax Mar. 16, 2007  
TB-37 Requirement to Collect Local Option Sales Taxes Local Option Tax Mar. 16, 2007 Mar. 6, 2009
TB-38 Credit for Taxes Paid to Another State Or Canadian Province; Limitations Income Tax May 31, 2007 Jan. 8, 2009
TB-40 Conversion of Net Operating Loss To Separate Vermont Net Operating Loss Income Tax Jan. 7, 2008 Oct. 7, 2008
TB-42 Adjustments to Household Income on Form HI-144 for Employment and Self-Employment Taxes Withheld Income Tax Jun. 10, 2008  
TB-44 Disallowance of Bonus Depreciation Provisions of Federal Economic Stimulus Act of 2008 Individual Income Tax Jan. 22, 2009  
TB-45 Solar Energy Investment Tax Credit Income Tax Mar. 23, 2009 Sept. 9, 2019
TB-48 Application of Meals and Rooms Tax For Meals and Room Charges at a School or College Meals and Rooms Tax Nov. 2, 2009 Dec. 21, 2017
TB-49 Telecommunications Services Subject to Vermont Sales Tax Sales Tax Nov. 2, 2009 Jan. 22, 2010
TB-50 Campgrounds Meals and Rooms Tax, Sales Tax Dec. 14, 2009 May 22, 2017
TB-51 Adjustment to Modified Gross Income Schedule HI-144 Property Tax Adjustment, Renter Rebate Claims  Mar. 23, 2010  
TB-52 Tax on Tracked Vehicles effective July 1, 2016 to June 30, 2018 Sales Tax Jul. 1, 2008 Jun. 14, 2016
TB-52 Tax on Tracked Vehicles effective beginning July 1, 2018 Sales Tax Jul. 1, 2008 Jul. 3, 2018
TB-55 Exceptions to Requirement That Vermont Filing Status Must Mirror Federal Filing Status Income Tax Oct. 7, 2010  
TB-56 - Under Review Reporting Business Income, K-1 Income, Rental Income and Capital Gain on Schedule HI-144 Household Income Property Tax Adjustment, Renter Rebate Claim    

TB-57 - Revoked

See instead Fact Sheet entitled:

Fact Sheet, Payment of Sales and Use Tax by Contractors

Sales and Use Tax    
TB-59 Unrelated Business Income of Exempt Corporations Corporate Income Tax Jan. 3, 2011  
TB-60 Taxation of Gain on the Sale of Capital Assets Individual Income Tax Jan. 6, 2011  
TB-61 Entertainment Charges by Section 501(c)(3) Organizations and Political Organizations Sales and Use Tax Mar. 31, 2011  May 31, 2011 
TB-62 Tax On Guide Services and Rental of Recreational Equipment Sales and Use Tax Mar. 31, 2011  
TB-65 Eligibility of Methane Digesters as Farm Buildings in the UVA Program  Property Tax Oct. 22, 2012  
TB-66 Credit for Vermont Higher Education Investment Plan Individual Income Tax Sept. 5, 2012 Oct. 16, 2019
TB-67 Uniform Capacity Tax on Renewable Energy Plants Commissioned to Generate Solar Power Renewable Energy Jun. 24, 2013 Jul. 28, 2016
TB-68 Valuing Properties Consisting of Buildings on Leased Land Property Tax Dec. 1, 2014  
TB-69 Solar Generating Facilities Constructed on Land Enrolled in the Current Use Program Property Tax Jul. 13, 2015  
TB-70 Corporate and Business Income Tax Nexus, Filing Requirements, and Minimum Tax Liability Corporate and Business Income Tax Mar. 1 2018