Title 32, Title 32: Taxation and Finance

§ 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, an…

§ 9243. Returns and payment (a) Where the meals and rooms tax liability under this chapter for the immediately preceding full calendar year has been, or would have been in cases when the business was not operating for the entire year, $500.00 or less, the gross receipts taxes imp…

§ 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 certa…

§ 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 taxe…

§ 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 remainin…

§ 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 req…

§ 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 …

§ 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 pert…

§ 9273. Assessment of additional tax (a) If any operator shall fail to make a return as herein required, the Commissioner may make an estimate of the tax liability of the operator from any information he or she may obtain and, according to such estimate so made by him or her, ass…

§ 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 se…

§ 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…

§ 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 ch…

§ 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,…

§ 9280. Taxes as personal debt to State; action to collect taxes; limitations (a) Any operator who fails to collect the required tax or to pay it to the Commissioner as required under this chapter shall be personally and individually liable for the amount of such tax together wit…

§ 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 …

§ 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 pu…

§ 9301. Imposition; short-term rental impact surcharge (a) An operator shall collect a surcharge of three percent of the rent of each occupancy that is a short-term rental. As used in this subchapter, “short-term rental” means a furnished house, condominium, or other dwelling roo…

§ 9530. Definitions As used in this chapter unless the context requires otherwise: (1) “Commissioner” means the Commissioner of Vermont Health Access. (2) [Repealed.] (3) “Nursing home” means an institution, as defined in 33 V.S.A. § 7102(7), required to be licensed pursuant to 3…

§ 9531. Tax on transferor of a nursing home A tax is hereby imposed upon the transferor of any nursing home located in this State. The tax shall be eight percent of the selling price. (Added 1995, No. 14, § 5, eff. April 12, 1995; amended 1995, No. 186 (Adj. Sess.), § 10, eff. Ma…

§ 9533. Tax liability, payment, and acknowledgement (a) The tax imposed by this chapter is the sole liability of the transferor and shall conclusively be presumed to have been paid by the transferor only. (b) The tax shall be paid by the transferor to the Department of Vermont He…

§ 9534. Implementing rules The Secretary may adopt rules necessary to implement the provisions of this chapter. (Added 1995, No. 14, § 5, eff. April 12, 1995.)

§ 9535. Review and appeals (a) At any time before, or within 10 days after the date of a transfer of a nursing home, a transferor may request from the Commissioner a determination of the transferor’s liability to pay or the amount of the nursing home transfer tax due. The Commiss…

§ 9601. Definitions As used in this chapter unless the context requires otherwise: (1) “Deed” includes any deed, instrument, memorandum of deed, memorandum of lease, or other writing evidencing a transfer of title to property. “Deed” also means any agreement, instrument, or memor…

§ 9602. Tax on transfer of title to property A tax is hereby imposed upon the transfer by deed of title to property located in this State, or a transfer or acquisition of a controlling interest in any person with title to property in this State. The amount of the tax equals 1.25 …

§ 9602a. Clean water surcharge There shall be a surcharge of 0.22 percent on the value of property subject to the property transfer tax under section 9602 of this title, except that there shall be no surcharge on the first $200,000.00 in value of property to be used for the princ…

§ 9603. Exemptions The following transfers are exempt from the tax imposed by this chapter: (1) Transfers recorded prior to January 1, 1968. (2) Transfers of property to the United States of America; the State of Vermont; or any of their instrumentalities, agencies, or subdivisio…

§ 9604. Liability for tax The tax imposed by this chapter upon any transfer of title to property is the liability of the transferee of the title, unless fixed otherwise by agreement of the parties. (Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 1969, No. 144, § 8, eff. Jun…

§ 9605. Payment of tax (a) The tax imposed by this chapter shall be paid to the Commissioner within 30 days after transfer of title to property subject to the tax or, in the case of a transfer or acquisition of a controlling interest in a person with title to property for which a…

§ 9606. Property transfer return (a)(1) In the case of property transfer by deed, a property transfer return complying with this section shall be delivered to a town clerk at the time a deed evidencing a transfer of title to property is delivered to the clerk for recording. (2) I…

§ 9607. Acknowledgment of return and tax payment Upon the receipt by a town clerk of a property transfer return and certificate and the fee required under subdivision 1671(a)(6) of this title, the clerk shall forthwith mail or otherwise deliver to the transferee of title to prope…

§ 9608. Prohibition against certain recordings (a) Except as to transfers that are exempt pursuant to subdivision 9603(17) of this title, no town clerk shall record, or receive for recording, any deed or document evidencing the transfer or acquisition of a direct or indirect cont…

§ 9609. Penalty for false statement Any person who willfully falsifies any statement contained in a property transfer return required under section 9606 of this title shall be subject to a fine of not more than $1,000.00. (Added 1967, No. 146, § 1, eff. Jan. 1, 1968.)

§ 9610. Remittance of return and tax; inspection of returns (a) Not later than 30 days after the receipt of any property transfer return, a town clerk shall file the return in the office of the town clerk and electronically forward a copy of the acknowledged return to the Commiss…

§ 9611. Rules of Commissioner The Commissioner may adopt, amend, and withdraw rules interpreting and implementing this chapter. (Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 2021, No. 105 (Adj. Sess.), § 589, eff. July 1, 2022.)

§ 9614. Taxes as personal debt to State (a) All taxes required to be paid under this chapter and all increases, interest, and penalty thereon that become due and payable to the Commissioner shall constitute a personal debt from the person liable to pay the same to the State of Ve…

§ 9615. Levy for nonpayment When all or any portion of a tax imposed by this chapter, or any penalty or interest due in connection with such a tax, is not paid, the Commissioner may issue a warrant under the Commissioner’s hand and official seal directed to the sheriff of any cou…

§ 9616. Taxes as property lien If any person required to pay 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 theret…

§ 9617. Notices; appeals Unless otherwise provided by this title: (1) If the Commissioner finds that any taxpayer has failed to discharge in full the amount of any tax liability incurred under this title, or that a penalty or interest should be assessed under it, the Commissioner…

§ 9618. Duty to report stock acquisitions Each person who acquires a controlling interest in a corporation, whether by one or more than one transfer of stock, shall, if the fair market value of all real property held in this State by the corporation exceeds $500,000.00, report to…

§ 9701. Definitions Unless the context in which they occur requires otherwise, as used in this chapter: (1) “Person” means an individual, partnership, society, association, joint stock company, corporation, public corporation or public authority, estate, receiver, trustee, assign…

§ 9702. General powers of the Commissioner (a) In addition to other powers granted in this chapter, the Commissioner may: (1) extend, for cause shown by general rule or individual authorization, the time of filing any return for a period not exceeding three months on the terms an…

§ 9703. Liability for tax (a) Every person required to collect any tax imposed by this chapter or to pay it to the Commissioner as required by this chapter shall be personally and individually liable for the amount of such tax, together with such interest and penalty as has accru…

§ 9704. Principal and agent; joint and several liability When in the opinion of the Commissioner it is necessary for the efficient administration of this chapter to treat any salesman, representative, peddler, or canvasser as the agent of the vendor, distributor, supervisor, or e…

§ 9705. Payment and return by purchaser (a) Where any purchaser has failed to pay a tax imposed by this chapter to the person required to collect the same, then in addition to all other rights, obligations, and remedies provided, the tax shall be payable by the purchaser directly…

§ 9706. Statutory purposes (a) The statutory purpose of the exemption for medical products in subdivision 9741(2) of this title is to lower the cost of medical products in order to support the health and welfare of Vermont residents. (b) The statutory purpose of the exemption for…

§ 9707. Registration (a) Before commencing business or opening new places of business, every person required to collect any tax imposed by this chapter and every person purchasing tangible personal property for resale shall apply for a license in the manner prescribed by the Comm…