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2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8900. Statutory purposes

§ 8900. Statutory purposes
(a) The statutory purpose of the exemption for pious or charitable institutions or volunteer fire companies in subdivision 8911(3) of this title is to lower the operating costs of pious and charitable organizations considered exempt under subdivision 3802(4) of this title to allow them to dedicate more of their financial resources to furthering their public-service missions.
(b) The statutory purpose of the exemption for nonregistered vehicles in subdivision 8911(5) of this title is to exclude from the tax vehicles that are not entitled to use the State highway system.
(c) The statutory purpose of the exemption for gifts in subdivision 8911(8) of this title is to avoid the intrusion of a tax into sharing transactions that are common within families.
(d) The statutory purpose of the exemption for persons with disabilities in subdivision 8911(12) of this title is to lessen the cost of purchasing a vehicle that has been modified to meet the physical needs of a qualifying Vermonter.
(e) The statutory purpose of the exemption for veterans in subdivision 8911(14) of this title is to remove every cost to a qualifying veteran receiving a vehicle granted by the Veterans’ Administration.
(f) The statutory purpose of the general exemption of trade-in value in subdivisions 8902(4) and (5) of this title is to ensure the use value of a vehicle is taxed only once. (Added 2013, No. 200 (Adj. Sess.), § 20.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8901. Purpose

§ 8901. Purpose
This chapter imposes a purchase and use tax on motor vehicles in addition to any other tax or registration fees. The purpose of this chapter is to improve and maintain the State and interstate highway systems, to pay the principal and interest on bonds issued for the improvement and maintenance of those systems, and to pay the cost of administering this chapter. The administration of this chapter is vested in the Commissioner of Motor Vehicles and the Commissioner’s authorized representatives. The Commissioner may adopt rules to effect the provisions of this chapter that, when reasonably designed to carry out the intent of this chapter, shall have the same force as if enacted under this chapter. (Added 1959, No. 327 (Adj. Sess.), § 1, eff. March 1, 1960; amended 2021, No. 105 (Adj. Sess.), § 572, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8904. Completion of form

§ 8904. Completion of form
(a) Every person selling or leasing a motor vehicle in Vermont shall at the time of selling or leasing a motor vehicle compute for the purchaser or lessee the tax imposed by subsection 8903(a), (b), (f), or (g) of this title and complete in its entirety the tax form prescribed and furnished by the Commissioner.
(b) When the seller or lessor of a motor vehicle fails to fill out the tax form as required in subsection (a) of this section, he or she shall be subject to the penalties under section 8909 of this title or, if he or she is a registered dealer, the Commissioner may suspend the dealer registration. Such suspension shall be for a reasonable time and shall not exceed 10 days for each offense and shall be made only after a finding that the failure of such dealer is willful and intentional and not the result of inadvertence. (Added 1959, No. 327 (Adj. Sess.), § 4, eff. March 1, 1960; amended 1963, No. 113, eff. May 28, 1963; 1995, No. 19, § 4, eff. April 17, 1995.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8905. Collection of tax

§ 8905. Collection of tax
(a) Every purchaser of a motor vehicle subject to a tax under subsection 8903(a) of this title shall forward such tax form to the Commissioner, together with the amount of tax due at the time of first registering or transferring a registration to such motor vehicle as a condition precedent to registration thereof.
(b) Every person subject to a use tax under subsection 8903(b) of this title shall forward such tax form and the tax due to the Commissioner with the registration application or transfer, as the case may be, and fee at the time of first registering or transferring a registration to such motor vehicle as a condition precedent to registration thereof.
(c) If the tax due under subsection (a), (b), (e), or (f) of this section is not paid as provided, a penalty of an additional one percent of taxable cost or $150.00, whichever is smaller, shall be added to the tax due.
(d) Every person required to collect the use tax under subsection 8903(d) of this title shall forward such tax and a report of same on forms prescribed and furnished by the Commissioner at the frequency determined by the Commissioner.
(e) Every lessor of a motor vehicle shall collect the tax imposed by subsection 8903(a) or (b) of this title from the lessee and remit it to the Commissioner at the time of registration of the motor vehicle, in the case of the first lease of a motor vehicle, and within 30 days after any extension of the lease or any subsequent lease of the motor vehicle. Every lessor of a motor vehicle shall collect the tax imposed by subsection 8903(f) of this title from the lessee and remit it to the Commissioner within 30 days after the end of the motor vehicle lease contract. If the lessor fails to collect the tax imposed by subsection 8903(a), (b), or (f) of this title, the lessee shall pay the tax directly to the Commissioner within the time prescribed for payment.
(f) Every person subject to the tax imposed by subsection 8903(g) of this title shall forward the tax form and the tax due to the Commissioner along with the title application and fee at the time of applying for a certificate of title to such motor vehicle as a condition precedent to the titling thereof. (Added 1959, No. 327 (Adj. Sess.), § 5, eff. March 1, 1960; 1966, No. 66 (Sp. Sess.), § 3; 1967, No. 6, § 1, eff. Feb. 17, 1967; 1969, No. 276 (Adj. Sess.), § 9; 1975, No. 96, § 2, eff. July 1, 1976; 1983, No. 251 (Adj. Sess.), § 4, eff. Jan. 1, 1985; 1989, No. 127 (Adj. Sess.), § 6, eff. March 15, 1990; amended 1995, No. 19, §§ 5, 6, eff. April 17, 1995.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8906. Tax form contents

§ 8906. Tax form contents
Except as otherwise provided pursuant to subsection 8905(d) of this title, the tax form shall require the following information as to the purchase price of the motor vehicle:
(1) the value of any motor vehicle accepted in trade together with its make, type, serial or identification number, and year of manufacture; and
(2) the make, type, serial or identification number, and year of manufacture of the motor vehicle purchased. (Added 1959, No. 327 (Adj. Sess.), § 6, eff. March 1, 1960; amended 1983, No. 251 (Adj. Sess.), § 5, eff. Jan. 1, 1985; 2021, No. 105 (Adj. Sess.), § 575, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8907. Commissioner; computation of taxable costs

§ 8907. Commissioner; computation of taxable costs
(a) The Commissioner may investigate the taxable cost of any motor vehicle transferred subject to the provisions of this chapter. If the motor vehicle is not acquired by purchase in Vermont or is received for an amount that does not represent actual value, or if no tax form is filed or it appears to the Commissioner that a tax form contains fraudulent or incorrect information, the Commissioner may, in the Commissioner’s discretion, fix the taxable cost of the motor vehicle at the clean trade-in value of vehicles of the same make, type, model, and year of manufacture as designated by the manufacturer, as shown in the NADA Official Used Car Guide (New England Edition) or any comparable publication, less the lease end value of any leased vehicle. The Commissioner may compute and assess the tax due and notify the purchaser immediately by certified mail, and the purchaser shall remit the same within 15 days thereafter.
(b) The Commissioner may investigate the lease end value of any motor vehicle transferred subject to the provisions of this chapter. If the listed lease end value of a motor vehicle does not represent a commercially reasonable value, the Commissioner shall establish a reasonable, commercial value for the end of the lease period. The Commissioner may adopt, amend, and repeal rules under 3 V.S.A. chapter 25 to establish the lease end value and may require and accept any satisfactory evidence of such value. (Added 1959, No. 327 (Adj. Sess.), § 7, eff. March 1, 1960; amended 1967, No. 116, § 3, eff. April 17, 1967; 1995, No. 19, § 7, eff. April 17, 1995; 1995, No. 80 (Adj. Sess.), § 2, eff. Feb. 28, 1996; 2017, No. 71, § 22; 2021, No. 105 (Adj. Sess.), § 576, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8908. Rules

§ 8908. Rules
Notwithstanding any other provision of law, the Commissioner may from time to time adopt rules to provide that “taxable cost” shall not reflect a diminution for trade-in arising from a purchase of a motor vehicle in a state that does not allow a deduction for trade-in in the computation of the “taxable cost” or similar tax base in the computation of taxes imposed by a motor vehicle sales and use tax in that state. (Added 1967, No. 116, § 6, eff. April 17, 1967; amended 2021, No. 105 (Adj. Sess.), § 577, eff. July 1, 2022; 2023, No. 6, § 388, eff. July 1, 2023.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8909. Enforcement

§ 8909. Enforcement
If the tax due under subsection 8903(d) of this title is not paid as hereinbefore provided, the Commissioner shall suspend the rental company’s license to act as a rental company and motor vehicle registrations within the State of Vermont until such tax is paid, and such tax may be recovered with costs in an action brought in the name of the State on this statute. (Added 1959, No. 327 (Adj. Sess.), § 8, eff. March 1, 1960; amended 1966, No. 66 (Sp. Sess.), § 4; 1967, No. 116, § 4, eff. April 17, 1967; 1983, No. 251, (Adj. Sess.), § 6, eff. Jan. 1, 1985; 2015, No. 147 (Adj. Sess.), § 15, eff. May 31, 2016.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8910. Penalties

§ 8910. Penalties
Any person who willfully makes a false statement on such tax form prescribed and furnished by the Commissioner or any person who willfully attempts to evade the tax herein imposed shall be fined not more than $500.00. (Added 1959, No. 327 (Adj. Sess.), § 9, eff. March 1, 1960.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8912. Allocation of funds

§ 8912. Allocation of funds
The taxes collected under this chapter shall be paid into and accounted for in the Transportation Fund. (Added 1959, No. 327 (Adj. Sess.), § 11, eff. March 1, 1960; amended 1981, No. 87, § 4.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8913. Fraudulent collection of tax

§ 8913. Fraudulent collection of tax
No person, except the Commissioner and his or her authorized representatives, including rental companies as provided in subsection 8903(d) of this title, may collect or accept payment of any tax imposed by this chapter. Any person so doing shall be presumed to have the intent to convert it to his or her own use. Any unauthorized person who willfully collects or accepts payment of such a tax, upon conviction for a first offense, shall be fined not more than $200.00 or imprisoned for not more than 90 days, or both. Upon each subsequent conviction, he or she shall be fined not more than $500.00 or imprisoned for not more than one year, or both. (Added 1959, No. 327 (Adj. Sess.), § 12, eff. March 1, 1960; amended 1983, No. 251 (Adj. Sess.), § 7, eff. Jan. 1, 1985.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8915. Reciprocal agreements

§ 8915. Reciprocal agreements
The Commissioner may enter into reciprocal agreements with appropriate officials of any other state or province under which he or she may waive all or any part of the tax imposed by this chapter upon a similar waiver by such state or province. (Added 1966, No. 66 (Sp. Sess.), § 6.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8916. Bonds

§ 8916. Bonds
(a) When the Commissioner deems it necessary to protect the revenues to be obtained under this chapter, he or she may require a rental company to file with him or her a bond issued by a surety company authorized to transact business in this State and approved by the Commissioner of Financial Regulation of this State as to solvency and responsibility, in an amount fixed by the Commissioner, but not to exceed the total potential liability of such person, to secure the payment of any tax or penalties or interest due or that may become due from a rental company under this chapter. In the event that the Commissioner determines that such person is to file a bond, he or she shall give notice to him or her to that effect, specifying the amount of the bond required. That person shall file a bond within 15 days after the giving of the notice unless within those 15 days he or she shall request in writing a hearing before the Commissioner at which the necessity, propriety, and amount of the bond shall be determined by the Commissioner. The determination shall be final and shall be complied with within 15 days after the giving of notice thereof. In lieu of a bond, securities approved by the Commissioner, or cash in such amount as he or she may prescribe may be deposited, which shall be kept in the custody of the State Treasurer who may at any time upon instructions from the Commissioner without notice to the depositor apply them to any tax or interest or penalties due, and for that purpose the securities may be sold by him or her at public or private sale without notice to the depositor thereof.
(b) The total amount of the bond required of a rental company may be fixed by the Commissioner and may be increased or decreased by him or her at any time subject to the limitations imposed by this section.
(c) If the liability upon a bond filed by a rental company with the Commissioner becomes discharged or reduced, whether by judgment rendered, payment made, or otherwise, or if in the opinion of the Commissioner any surety on a bond has become unsatisfactory or unacceptable, the Commissioner shall require the rental company to file a new bond with satisfactory sureties in the same amount and, upon failure to do so, the Commissioner shall forthwith suspend the right to operate a motor vehicle in this State.
(d) If a rental company fails or refuses to increase the amount of a bond or file a bond as required by the Commissioner within 15 days after notice mailed to him or her, his or her right to operate a motor vehicle in this State shall be suspended forthwith. (Added 1983, No. 251 (Adj. Sess.), § 10, eff. Jan. 1, 1985; amended 1989, No. 225 (Adj. Sess.), § 25(b); 1995, No. 180 (Adj. Sess.), § 38(a).)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8917. Bonds; discharge

§ 8917. Bonds; discharge
Any surety on a bond furnished by a rental company shall be discharged from any liability to the State accruing on the bond after expiration of 60 days from the date the surety shall have filed with the Commissioner a written request to be released and discharged, but the surety shall not be released or discharged from liability already accrued or that shall accrue before the expiration of the 60-day period. The Commissioner, upon receipt of such a request, shall promptly notify by mail the rental company who furnished the bond. Unless the rental company, prior to the expiration of the 60-day period, files a new bond satisfactory to the Commissioner, the Commissioner shall suspend his or her right to operate a motor vehicle in this State. (Added 1983, No. 251 (Adj. Sess.), § 11, eff. Jan. 1, 1985.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8918. Records

§ 8918. Records
(a) Each rental company shall keep and retain for a period of not less than three years such records as may be prescribed by the Commissioner that are reasonably necessary to substantiate the reports required by subsection 8905(d) of this title.
(b) The Commissioner or his or her agents may examine the books and records of any rental company during the usual business hours of the day to verify the truth and accuracy of any statement, report, or return or to determine if the tax imposed by this chapter has been paid. (Added 1983, No. 251 (Adj. Sess.), § 12, eff. Jan. 1, 1985.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8919. Additional assessments

§ 8919. Additional assessments
(a) If the Commissioner is not satisfied that the report filed or the amount of tax paid by a rental company is accurate, after investigating and finding such inaccuracy, he or she may make an additional assessment of taxes due from such rental company based upon his or her investigation. A penalty equal to 10 percent and interest at the rate of one and one-half percent per month shall be payable on the additional assessment, with interest computed from the date the tax payment was due. The Commissioner shall give notice by mail to the rental company of the additional assessment, penalty, and interest and shall designate the error or reason for such assessment. Payment shall be due within 30 days of the date of mailing the notice.
(b) When no report or payment of tax has been made as required by subsection 8905(d) of this title, or when a willfully false or fraudulent report has been filed, the tax may be assessed at any time; in all other cases, no assessment of additional tax, and the mailing of notice thereof, shall be made after the expiration of three years from the date of filing a report. (Added 1983, No. 251 (Adj. Sess.), § 13, eff. Jan. 1, 1985.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8920. Interest; penalties

§ 8920. Interest; penalties
(a) Any person who fails to file a report when due shall pay a fee of $10.00 as partial compensation for the added administrative costs.
(b) In addition to the fee prescribed in subsection (a) of this section, any person who fails to pay any tax when due shall pay, in addition to the tax, interest calculated at one and one-half percent per month on the tax from the due date, until paid. In addition, if the taxpayer fails to pay the tax liability in full within 30 days, a penalty equal to five percent of the outstanding tax liability for each month or portion thereof shall be paid; provided, however, that in no event shall the amount of the penalty imposed hereunder exceed 25 percent of the tax liability unpaid on the prescribed date of payment. The Commissioner may remit all or any part of the penalty if he or she is satisfied that the delay was excusable. (Added 1983, No. 251 (Adj. Sess.), § 14, eff. Jan. 1, 1985.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8921. Assessments

§ 8921. Assessments
If a rental company neglects or refuses to file any report required by this chapter, the Commissioner shall make an estimate of the tax due, based upon information available to the Commissioner, for the period for which the rental company failed to make the report, and shall assess the tax due from the rental company, adding to the amount thus determined a penalty of 50 percent of the tax due. The assessment shall bear interest at the rate of one and one-half percent per month from the date the tax payment was due until paid. The Commissioner shall give the rental company notice by mail of the assessment, and payment shall be due within 15 days of the date of the mailing of the notice. (Added 1983, No. 251 (Adj. Sess.), § 15, eff. Jan. 1, 1985; amended 2021, No. 105 (Adj. Sess.), § 579, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8922. Assessment; hearing

§ 8922. Assessment; hearing
A rental company against whom assessment is made pursuant to section 8919 or 8920 of this title may appear in person or by counsel in the Office of the Commissioner within 15 days after the mailing to him or her of notice of the assessment then and there to show cause why the assessment is in error or to present any other facts or testimony that would bear on the amount of the assessment or the manner in which it was made. The hearing may be continued from time to time. If the rental company or his or her agent does not appear within the 15 days, the assessment shall become final. (Added 1983, No. 251 (Adj. Sess.), § 16, eff. Jan. 1, 1985.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 219 - Motor Vehicle Purchase and Use Tax › § 8923. License required

§ 8923. License required
(a) It is unlawful for any person to act as a rental company without being licensed as such.
(b) On or before January 1 of each year, an applicant for a rental company license shall file with the Commissioner an application prepared and furnished by the Commissioner. The application shall not be under oath but shall contain a declaration that it is made under the penalties of perjury.
(c) Upon receipt of an application in proper form and the other conditions and requirements of this chapter having been complied with, the Commissioner may issue a license to an applicant that will remain in effect for one year or until such time as surrendered or revoked. (Added 1983, No. 251 (Adj. Sess.), § 17, eff. Jan. 1, 1985.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9203. Records; inspection

§ 9203. Records; inspection
Each operator shall keep such separate books or records of his or her business in such reasonable form as the Commissioner may from time to time require by regulation and shall safely preserve the same for three years in such manner as to ensure permanency and accessibility for inspection by the Commissioner and his or her authorized representatives. Such records shall be open for inspection by the Commissioner or his or her authorized representative at all reasonable times, and the Commissioner or his or her authorized representative may enter in or upon any premises where sleeping accommodations are rented or taxable meals are sold for the purpose of determining whether the provisions of this chapter are being obeyed and may examine the books, papers, records, and premises of any operator for the purpose of determining whether the taxes imposed by this chapter have been fully paid. (Added 1959, No. 217, § 19; amended 1975, No. 154 (Adj. Sess.), § 3, eff. date, see note below.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9206. Notices

§ 9206. Notices
Any notice required to be given by the Commissioner pursuant to this chapter to any person may be served personally, or by sending the same by mail to the person for whom it is intended, addressed to such person at the address given in the last report filed by him or her pursuant to the provisions of this chapter, or, if no report has been filed, then to the address of his or her last known abode, or, in the case of other than an individual, to the last known business address. If notice is given by mail, the mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any time period that is determined under this chapter by the giving of notice by mail shall commence to run from the date of mailing of the notice. (Added 1959, No. 217, § 15; amended 1979, No. 105 (Adj. Sess.), § 31.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9241. Imposition of tax

§ 9241. Imposition of tax
(a) An operator shall collect a tax of nine percent of the rent of each occupancy.
(b) An operator shall collect a tax on the sale of each taxable meal at the rate of nine percent of each full dollar of the total charge and on each sale for less than one dollar and on each part of a dollar in excess of a full dollar in accordance with the following formula:
(c) An operator shall collect a tax on each sale of alcoholic beverages at the rate of 10 percent of each full dollar of the total charge and on each sale for less than one dollar and on each part of a dollar in excess of a full dollar in accordance with the following formula:
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9242. Collection of meals and rooms tax by operator and imposition of gross receipts tax

§ 9242. Collection of meals and rooms tax by operator and imposition of gross receipts tax
(a) Each operator shall state the amount of tax to each occupant and each purchaser of a taxable meal and alcoholic beverage, and shall charge the tax for each rental, meal, or beverage, and shall demand and collect the tax from such occupant or purchaser. The occupant or purchaser shall pay the tax to the operator and each operator shall be liable for the collection thereof.
(b) No operator shall advertise or hold out or state to the public or to any consumer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the price of taxable meals or beverages or the rent, or that, if added, it or any part thereof will be refunded. However, an operator may advertise the price of a taxable meal or beverage or the rent by stating the purchase price or rent charge with the words “plus tax,” or “exclusive of tax,” or “tax included.” The operator shall maintain his or her records to show separately the charge for taxable meals, beverages, and rent and the amount of tax paid thereon, and the operator, if requested, shall furnish the purchaser or occupant with a statement of the charges made showing the tax separately computed thereof.
(c) A tax of nine percent of the gross receipts from meals and occupancies and 10 percent of the gross receipts from alcoholic beverages, exclusive of taxes collected pursuant to section 9241 of this title, received from occupancy rentals, taxable meals, and alcoholic beverages by an operator, is hereby levied and imposed and shall be paid to the State by the operator as herein provided. Every person required to file a return under this chapter shall, at the time of filing the return, pay the Commissioner the taxes imposed by this chapter as well as all other monies collected by him or her under this chapter; provided, however, that every person who collects the taxes on taxable meals and alcoholic beverages according to the tax bracket schedules of section 9241 of this title shall be allowed to retain any amount lawfully collected by the person in excess of the tax imposed by this chapter as compensation for the keeping of prescribed records and the proper account and remitting of taxes. (Added 1959, No. 217, § 7; amended 1963, No. 227, § 3; 1964, No. 15 (Sp. Sess.), § 2, eff. April 1, 1964; 1967, No. 346 (Adj. Sess.), § 2, eff. April 1, 1968; 1971, No. 73, § 34, eff. April 16, 1971; 1983, No. 144 (Adj. Sess.), § 2, eff. June 1, 1984; 1989, No. 51, § 51c, eff. June 1, 1989; 1989, No. 210 (Adj. Sess.), § 295, eff. June 1, 1990; 1989, No. 222 (Adj. Sess.), § 17, eff. May 31, 1990; 1991, No. 32, § 19, eff. June 1, 1991; 1991, No. 32, § 21, eff. July 1, 1993; 1997, No. 60, § 70.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9244. Optional dates; extensions

§ 9244. Optional dates; extensions
The Commissioner may, upon written request and for good cause shown, authorize an operator whose books and records are not kept on a calendar month basis or whose hotel or establishment for the sale of taxable meals is operated only during certain seasons of the year to file returns at other times than those specified in section 9243 of this title and in lieu of the returns, but except in the case of seasonal hotels and eating establishments, no taxpayer shall be permitted to make less than four returns during a year. The Commissioner may, if the Commissioner believes the action is necessary where collection of the tax may be in jeopardy, require an operator to file returns and pay taxes under this chapter at any time or from time to time. Except as to the time of filing and the period covered, all the provisions as to returns required by sections 3201, 9202, 9241–9243, 9271, and 9272 of this title shall be applicable to returns made under this section and a remittance for the tax due shall accompany any return filed under this section. The Commissioner may, on written application and for good cause shown, extend the time for making any return required by this chapter. (Added 1959, No. 217, § 9; amended 2021, No. 105 (Adj. Sess.), § 582, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9245. Overpayment; refunds

§ 9245. Overpayment; refunds
(a) Upon application by an operator, if the Commissioner determines that any tax, interest, or penalty has been paid more than once, or has been erroneously or illegally collected or computed, the same shall be credited by the Commissioner on any taxes then due from the operator under this chapter, and the balance shall be refunded to the operator or the operator’s successors, administrators, executors, or assigns, together with interest at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title. That interest shall be computed from the latest of 45 days after the date the return was filed, 45 days after the date the return was due, including any extensions of time thereto, with respect to which the excess payment was made, or, if the taxpayer filed an amended return or otherwise requested a refund, 45 days after the date such amended return or request was filed. Provided, however, no such credit or refund shall be allowed after three years from the date the return was due.
(b) An operator must prove the following to be eligible for a refund under this section:
(1) that the tax was erroneously or illegally collected or computed; and
(2) that any erroneously or illegally collected or computed tax is or will be returned to the purchaser, unless the operator made the overpayment.
(c) A purchaser may seek a refund from the Department if the purchaser establishes that the tax was erroneously or illegally collected or computed. The Commissioner shall refund a purchaser in the same manner as under subsection (a) of this section. (Added 1959, No. 217, § 10; amended 1975, No. 154 (Adj. Sess.), § 5, eff. date, see note below; 1979, No. 105 (Adj. Sess.), § 32; 1983, No. 59, § 5, eff. April 22, 1983; 2015, No. 57, § 90, eff. June 11, 2015; 2023, No. 72, § 5, eff. June 19, 2023.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9247. Hospital and medical service corporations and credit unions

§ 9247. Hospital and medical service corporations and credit unions
Notwithstanding 8 V.S.A. §§ 4518, 4590, and 30901, hospital service corporations, medical service corporations, and credit unions shall be subject to the meals and rooms tax. The statutory purpose of the remaining exemptions in 8 V.S.A. § 4518 is to lower the cost of health services to Vermonters. The statutory purpose of the remaining exemptions in 8 V.S.A. § 4590 is to lower the cost of health services to Vermonters. The statutory purpose of the remaining exemptions in 8 V.S.A. § 30901 is to affirm the nonprofit, cooperative structure of credit unions. (Added 2013, No. 200 (Adj. Sess.), § 4.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9248. Informational reporting

§ 9248. Informational reporting
The Department of Taxes may collect information on operators from persons providing an Internet platform for the short-term rental of property for occupancy in this State. The information collected shall include any information the Commissioner requires, and the name, address, and terms of the rental transactions of persons acting as operators through the Internet platform. The failure to provide information as required under this section shall subject the person operating the Internet platform to a fine of $5.00 for each instance of failure. The Commissioner is authorized to adopt rules and procedures to implement this section. (Added 2015, No. 134 (Adj. Sess.), § 21a, eff. July 1, 2017; amended 2019, No. 175 (Adj. Sess.), § 12, eff. Oct. 8, 2020; 2021, No. 105 (Adj. Sess.), § 583, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9271. Licenses required

§ 9271. Licenses required
Each operator prior to commencing business shall register with the Commissioner each place of business within the State where he or she operates a hotel or sells taxable meals or alcoholic beverages; provided, however, that an operator who sells taxable meals through a vending machine shall not be required to hold a license for each individual machine, and a booking agent shall not be required to hold a separate license for each property the rental of which it facilitates. Upon receipt of an application in such form and containing such information as the Commissioner may require for the proper administration of this chapter, the Commissioner shall issue without charge a license for each such place in such form as he or she may determine, attesting that such registration has been made. No person shall engage in serving taxable meals or alcoholic beverages or renting hotel rooms without the license provided in this section. The license shall be nonassignable and nontransferable and shall be surrendered to the Commissioner if the business is sold or transferred or if the registrant ceases to do business at the place named. (Added 1959, No. 217, § 4; amended 1971, No. 73, § 36, eff. April 16, 1971; 1981, No. 11; 1991, No. 186 (Adj. Sess.), § 20, eff. May 7, 1992; 2015, No. 57, § 89; 2019, No. 71, § 8; 2019, No. 131 (Adj. Sess.), § 297.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9272. Suspension and revocation of licenses; appeal

§ 9272. Suspension and revocation of licenses; appeal
(a) The Commissioner may, after notice and hearing, suspend or revoke the license of any operator or may refuse to issue or renew any such registration for failure to comply with the provisions of this chapter or with all pertinent rules and regulations of the Commissioner promulgated hereunder.
(b) Any operator aggrieved by such suspension, revocation, or refusal may appeal therefrom to any Superior judge within 10 days after written notice of such suspension, revocation, or refusal has been mailed or delivered to the operator. Such Superior judge or another Superior judge designated by the Chief Superior Judge shall hear such appeal forthwith.
(c) If such appealing operator files with the Superior judge to whom he or she appeals a bond running to the State with a surety company authorized to do business in this State as surety in such sum as the Superior judge shall fix, conditioned upon the payment of all taxes due under this chapter and to become due during the pendency of such appeal, then during the pendency of any such appeal to the Superior judge, the suspension or revocation so appealed from shall be inoperative.
(d) In the case of an appeal from the refusal of the Commissioner to issue or renew a registration, the Commissioner shall issue or renew such registration during the pendency of the appeal if the aforesaid bond is given.
(e) Upon suspension or revocation, or in case of an unlicensed business, the Commissioner may cause to be posted, at every public entrance of the operator’s premises, a notice identifying the operator and the location and informing the public that the operator has no license or the license has been suspended or revoked, as the case may be, and that no rooms may be offered to the public for occupancy for a consideration or taxable meals or alcoholic beverages sold at that location as those terms are defined in this chapter. No person shall cover or deface the posted notice, and the posted notice shall not be removed until the license is reinstated or a new license issued for the location, or removal is otherwise authorized by the Commissioner. Whoever violates the terms of this subsection shall be assessed a penalty of $500.00. The Commissioner shall give notice of such assessment and make demand for payment. (Added 1959, No. 217, § 5; amended 1979, No. 181 (Adj. Sess.), § 20; 1991, No. 186 (Adj. Sess.), § 40, eff. May 7, 1992; 1995, No. 29, § 20, eff. April 14, 1995; 1997, No. 50, § 26, eff. June 26, 1997; 2021, No. 147 (Adj. Sess.), § 30, eff. May 31, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9274. Petition for reconsideration

§ 9274. Petition for reconsideration
Any operator against whom an assessment shall be made by the Commissioner under the provisions of subsection 9272(e) or section 9273 of this title, and any person aggrieved by the refusal of the Commissioner to make a refund requested under section 9245 of this title, may petition for a reconsideration within 60 days after notice shall have been given such person as provided in this chapter. If a petition for reconsideration is not filed within the 60-day period, the amount of the assessment or the refusal to refund becomes final at the expiration thereof as to law and fact. If a petition for a reconsideration is filed within the 60-day period, the Commissioner shall reconsider the assessment or the refusal and, if the petitioner so requested in his or her petition, shall grant said petitioner an oral hearing and shall give the petitioner 10 days’ notice of the time and places thereof. For a cause shown, the Commissioner may extend the time for filing such petition. If appeal is not taken as provided in section 9275 of this title, the assessment or the refusal to refund upon reconsideration becomes final as to law and fact at the expiration of the 60-day period therein allowed for taking of appeals. The remedies provided by this section and section 9275 of this title shall be the exclusive remedies of a taxpayer for contesting an assessment under sections 9272 and 9273 of this title and denial of a refund under section 9245 of this title. (Added 1959, No. 217, § 12; amended 1975, No. 154 (Adj. Sess.), § 7, eff. date, see note below; 1979, No. 105 (Adj. Sess.), § 33; 1989, No. 222 (Adj. Sess.), § 36; 1991, No. 186 (Adj. Sess.), § 42, eff. May 7, 1992.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9275. Appeals

§ 9275. Appeals
Any person aggrieved by the decision of the Commissioner upon petition provided for in section 9274 of this title may, within 30 days after notice thereof from the Commissioner, appeal to the Superior Court of any county in which the person has a place of business subject to this chapter. Such appeals shall be preferred cases for hearing on the docket. The court may grant such relief as may be equitable and may order the State Treasurer to pay to the aggrieved taxpayer the amount of such relief with interest at the rate established pursuant to section 3108 of this title. Upon all such appeals that are denied, costs may be taxed against the appellant at the discretion of the court, but no costs shall be taxed against the State. (Added 1959, No. 271, § 13; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1991, No. 186 (Adj. Sess.), § 21, eff. May 7, 1992; 1997, No. 50, § 27, eff. June 26, 1997; 1997, No. 161 (Adj. Sess.), § 23, eff. Jan. 1, 1998; 2019, No. 51, § 13, eff. June 10, 2019.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9276. Hearings

§ 9276. Hearings
(a) The Commissioner may conduct hearings, administer oaths to, and examine under oath any person, including the operator, relative to the business of the operator, in respect to any matter incident to the administration of this chapter. The provisions of this chapter shall also apply to any person who the Commissioner has reason to believe is liable for payment of the tax under this chapter.
(b) The Commissioner shall have the power to compel the attendance of witnesses and the production of any books, records, papers, vouchers, accounts, or documents of any operator, or of any person the Commissioner has reason to believe is liable for the payment of the tax under this chapter, or of any person believed to have information pertinent to any matter under investigation by the Commissioner at any hearing held pursuant to the provisions of this chapter. The fees of witnesses required to attend any such hearing shall be the same as those allowed the witnesses appearing in the Superior Court, but no fees shall be payable to a witness charged with a meals and rooms tax liability. Such fees shall be paid in the manner provided for the payment of other expenses incident to the administration of this chapter.
(c) Any examination under oath conducted by the Commissioner may, in his or her discretion, be reduced to writing and willful false testimony therein shall be deemed perjury and be punishable as such.
(d) [Repealed.] (Added 1959, No. 217, § 14; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1983, No. 230 (Adj. Sess.) § 17(8).)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9279. Violations

§ 9279. Violations
(a) Failure to file; failure to collect; failure to remit. An operator who knowingly fails to file a return, fails to collect a tax, or fails to remit a tax required under this chapter shall be imprisoned not more than one year or fined not more than $1,000.00, or both.
(b) Failure to file; failure to collect; failure to remit in excess of $500.00. An operator who with intent to evade a tax liability fails to file a return, fails to collect a tax, or fails to remit a tax required under this chapter shall, if the amount collected or required to be collected is more than $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.
(c) False or fraudulent return. An operator who knowingly makes, signs, verifies, or files with the Commissioner a false or fraudulent return shall be imprisoned not more than one year or fined not more than $1,000.00, or both. An operator who with intent to evade a tax liability makes, signs, verifies, or files with the Commissioner a false or fraudulent return shall, if the amount of tax evaded is more than $500.00, be imprisoned not more than three years or fined not more than $10,000.00, or both.
(d) Violation of this chapter. Any operator who knowingly violates the provisions of this chapter or rules adopted by the Commissioner under this chapter relative to the tax on meals, alcoholic beverages, and rooms shall be guilty of a misdemeanor and upon conviction for a first offense shall be sentenced to pay a fine of not more than $250.00 or to be imprisoned for not more than 60 days, or both, the fine and imprisonment in the discretion of the court; and for a second or subsequent offense shall be sentenced to pay a fine of not less than $250.00 or more than $500.00 or be imprisoned for not more than six months, or both, the fine and imprisonment in the discretion of the court.
(e) Separate offense for each week of operating without valid registration license. For the purpose of this section, every operator required to obtain a license under section 9271 of this title who is engaged in any business for which registration is required under section 9271 of this title without being the holder of a currently valid registration license shall commit a separate offense for each calendar week or part of the week during which the operator shall be so engaged. (Added 1959, No. 217, § 18; amended 1963, No. 227, § 5; 1987, No. 48, § 10; 1991, No. 186 (Adj. Sess.), § 23, eff. May 7, 1992; 2021, No. 105 (Adj. Sess.), § 584, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9281. Taxes as property lien

§ 9281. Taxes as property lien
If any operator required to pay and transmit a tax under this chapter neglects or refuses to pay the same after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in addition thereto, shall be a lien in favor of the State of Vermont upon all property and rights to property, whether real or personal, belonging to such operator. Such lien shall arise at the time demand is made by the Commissioner of Taxes and shall continue until the liability for such sum with interest and costs is satisfied or becomes unenforceable. Such lien shall have the same force and effect as the lien for taxes withheld under the withholding provisions of the Vermont income tax law, as provided under section 5895 of this title, and notice of such lien shall be recorded as is provided in that section. Certificates of release of such lien shall also be given by the Commissioner as in the case of the aforesaid tax liens. (Added 1959, No. 217, § 22; amended 1963, No. 227, § 7.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 225 - Meals and Rooms Tax › § 9282. Short-term rental operators

§ 9282. Short-term rental operators
(a) A short-term rental operator shall post the corresponding meals and rooms tax account number on any advertisement for the short-term rental.
(b) The Department shall disseminate the information packet prepared by the Department of Health pursuant to 18 V.S.A. § 4468 to a short-term rental operator when the operator first registers a unit. (Added 2018, No. 10 (Sp. Sess.), § 2; amended 2021, No. 105 (Adj. Sess.), § 585, eff. July 1, 2022.)