There is imposed, in addition to all other taxes imposed by this title, a tax on the
gains from the sale or exchange of land in Vermont. (Added 1973, No. 81, § 8, eff. May 1, 1973.)
Chamberlin v. Vermont Dep't of Taxes, 632 A.2d 1103 (Vt. 1993). · cites it 2דTaxpayers claimed exemption from the tax, imposed by 32 V.S.A. § 10001, under what is known as the builder's exemption.”
Andrews v. Lathrop, 315 A.2d 860 (Vt. 1974). “It has also been charged that the tax was enacted in violation of Chapter II, § 6, of the Vermont Constitution, which provides that “all Revenue bills shall originate in the House of Representatives; but the Senate may propose or concur in amendments as on other bills.”
Harden v. Vermont Dep't of Taxes, 352 A.2d 685 (Vt. 1976). “32 V.S.A. § 10001 et seq. The Commissioner of Taxes determined that the taxable event was the exercise or the transfer of the option, and not the grant.”
State v. Zinn, 552 A.2d 413 (Vt. 1988). “The Department of Taxes (Department) appeals from a superior court judgment in favor of taxpayers, reversing the Commissioner’s order assessing a land gains tax against them under 32 V.S.A. § 10001. We reverse and remand.”
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