Sales and Use Tax Vermont has a general tax on retail sales which is primarily directed at commodity transactions. Among the commodities exempt from the sales tax are food, medical equipment, prescriptions, manufacturing equipment, and fuel used in manufacturing. Cigarettes are also subject to the sales tax. Real Property Transfer Tax A tax is imposed upon the transfer by deed of title to property located within the State of Vermont. Beverage Tax Beverage taxes are levied on bottlers and wholesalers of malt and vinous beverages at the rates of 26.5 cents and 55 cents per gallon, respectively.
Vinous beverages are also subject to the general sales tax.
Estate Tax Transfers of estates are taxed in an amount equal to the federal credit for state death taxes. The State of Vermont has conducted lottery gaming since 1978. Beginning in 1986, Vermont began participating in tri-state gaming with New Hampshire and Maine. Lottery revenues are deposited to the general fund and are not ear-marked for any specific purpose. Vermont Statutes Annotated.