Vermont — Title 32 · Chapter 233 — Sales and Use Tax

• § 9701 — Definitions
• § 9702 — General powers of the Commissioner
• § 9703 — Liability for tax
• § 9704 — Principal and agent; joint and several liability
• § 9705 — Payment and return by purchaser
• § 9706 — Statutory purposes
• § 9707 — Registration
• § 9708 — Restrictions on advertising
• § 9709 — Records to be kept
• § 9710 — Fundraising events; charitable organizations
• § 9711 — Election by manufacturer or retailer
• § 9712 — Notice requirements for noncollecting vendors
• § 9713 — Marketplace facilitators and marketplace sellers
• § 9741 — Sales not covered
• § 9742 — Transactions not covered
• § 9743 — Organizations not covered
• § 9744 — Property exempt from use tax
• § 9745 — Certificate or affidavit of exemption; direct payment permit
• § 9745a — Application to section 9745
• § 9746 — Snowmobile, all-terrain vehicle, motorboat, and vessel sales
• § 9771 — Imposition of sales tax
• § 9772 — Amount of tax to be collected
• § 9773 — Imposition of compensating use tax
• § 9774 — Rules for computing compensating use tax
• § 9775 — Returns
• § 9776 — Payment of tax
• § 9777 — Determination of tax or penalty
• § 9778 — Collection of tax from purchaser
• § 9779 — Deferred payment sales
• § 9780 — Cancelled sales; returns; uncollectibles
• § 9781 — Refunds
• § 9782 — Mobile telecommunications sourcing
• § 9811 — Proceedings to recover tax
• § 9812 — Actions for collection of tax
• § 9813 — Presumptions and burden of proof
• § 9814a — Criminal penalties
• § 9815 — Notice and limitations of time
• § 9816 — Suspension or revocation of certificates; appeal
• § 9817 — Review of Commissioner’s decision
• § 9818 — Liens
• § 9819 — Reallocation of receipts