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Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 3202 (2026)

✓ current as of May 2026
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Subchapter 002 : ADMINISTRATION

(Cite as: 32 V.S.A. § 3202)
Notes of Decisions
Cited in 9 cases, 1985–2020 · leading case: C&S Wholesale Grocers, Inc. v. Dep't of Taxes, 2016 VT 77A (Vt. 2016).
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C&S Wholesale Grocers, Inc. v. Dep't of Taxes, 2016 VT 77A (Vt. 2016). · cites it 2× “” The Department assessed sales and use tax of $30,562 for these freezer tubs for the period from October 1, 2009, through September 30, 2012, as well as a penalty under 32 V.S.A. § 3202(b)(3). Also during the audit, when asked by the Department whether they had paid sales tax…”
TD Banknorth, N.A. v. Dep't of Taxes, 2008 VT 120 (Vt. 2008). “The Department also assessed a 25% penalty on taxpayer pursuant to 32 V.S.A. § 3202(b)(4), later revising its assessment upward to a 100% fraud penalty, id.”
State of Vermont, Dep't of Taxes v. Kenneth C. Montani/Thomas A. Tatro/Tyre Duvernay/Thomas L. Marchant, 184 A.3d 723 (Vt. 2018). “After a taxpayer is notified of a deficiency and upon assessment against the taxpayer of any penalty or interest under 32 V.S.A. §§ 3202 and 3203, "the amount of the assessment shall be payable forthwith and the amount of the deficiency and assessment shall be collectible by the…”
Vermont Nat'l Tel. Co. v. Dep't of Taxes, 2020 VT 83 (Vt. 2020). “” But see 32 V.S.A. § 3202(b)(3) (providing that for income tax, the Commissioner can only assess penalty equal to one percent of the outstanding tax liability).”
Citibank (South Dakota), N.A. v. Dept. of Taxes / Sears, Roebuck & Co. v. Dept. of Taxes, 2016 VT 69 (Vt. 2016). · cites it 2× “§ 9780 and the implementing regulations, thereby entitling either or both 3 to a refund of sales tax *302 paid by retailer on sales where the purchaser failed to pay lender and lender incurs a bad debt; (2) whether prohibiting lender and retailer from obtaining a refund of…”
Planned Parenthood of Vermont, Inc. v. City of Burlington, 503 A.2d 545 (Vt. 1985). “§ 3832(7), includes all services related to family planning, then the taxpayer's property is used primarily for health purposes, the statutory exception to its tax-exempt status, pursuant to 32 V.”
Vermont Nat'l Tel. Co. v. State (Vt. Super. Ct. 2019). · cites it 3× “1 VNAT also appeals the assessment of an underpayment penalty imposed pursuant to 32 V.S.A. § 3202(b)(3). Regulation § 1.5833-1 addresses the apportionment and allocation, for tax purposes, of corporate income arising from business “conducted both within and outside this State.”
C & S Wholesale Grocers, Inc., 2016 VT 77 (Vt. 2016). “” The Department assessed sales and use tax of $30,562 for these freezer tubs for the period from October 1, 2009, through September 30, 2012, as well as a penalty under 32 V.S.A. § 3202(b)(3). Also during the audit, when asked by the Department whether they had paid sales tax…”
Citibank (South Dakota), N.A. v. Dep't of Taxes (Vt. Super. Ct. 2015). “Penalty Sears also argues that the Department abused its discretion in assessing a penalty pursuant to 32 V.S.A. § 3202(b)(3) because it did not act in bad faith.”
— Vt. Stat. Ann. tit. 32, § 3202(4) — 1 case
Planned Parenthood of Vermont, Inc. v. City of Burlington, 503 A.2d 545 (Vt. 1985). “§ 3832(7), includes all services related to family planning, then the taxpayer's property is used primarily for health purposes, the statutory exception to its tax-exempt status, pursuant to 32 V.”
— Vt. Stat. Ann. tit. 32, § 3202(b)(3) — 6 cases
C&S Wholesale Grocers, Inc. v. Dep't of Taxes, 2016 VT 77A (Vt. 2016). “” The Department assessed sales and use tax of $30,562 for these freezer tubs for the period from October 1, 2009, through September 30, 2012, as well as a penalty under 32 V.S.A. § 3202(b)(3). Also during the audit, when asked by the Department whether they had paid sales tax…”
Vermont Nat'l Tel. Co. v. Dep't of Taxes, 2020 VT 83 (Vt. 2020). “” But see 32 V.S.A. § 3202(b)(3) (providing that for income tax, the Commissioner can only assess penalty equal to one percent of the outstanding tax liability).”
Citibank (South Dakota), N.A. v. Dept. of Taxes / Sears, Roebuck & Co. v. Dept. of Taxes, 2016 VT 69 (Vt. 2016). “§ 9780 and the implementing regulations, thereby entitling either or both 3 to a refund of sales tax *302 paid by retailer on sales where the purchaser failed to pay lender and lender incurs a bad debt; (2) whether prohibiting lender and retailer from obtaining a refund of…”
Vermont Nat'l Tel. Co. v. State (Vt. Super. Ct. 2019). “1 VNAT also appeals the assessment of an underpayment penalty imposed pursuant to 32 V.S.A. § 3202(b)(3). Regulation § 1.5833-1 addresses the apportionment and allocation, for tax purposes, of corporate income arising from business “conducted both within and outside this State.”
C & S Wholesale Grocers, Inc., 2016 VT 77 (Vt. 2016). “” The Department assessed sales and use tax of $30,562 for these freezer tubs for the period from October 1, 2009, through September 30, 2012, as well as a penalty under 32 V.S.A. § 3202(b)(3). Also during the audit, when asked by the Department whether they had paid sales tax…”
— Vt. Stat. Ann. tit. 32, § 3202(b)(4) — 1 case
TD Banknorth, N.A. v. Dep't of Taxes, 2008 VT 120 (Vt. 2008). “The Department also assessed a 25% penalty on taxpayer pursuant to 32 V.S.A. § 3202(b)(4), later revising its assessment upward to a 100% fraud penalty, id.”
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