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.)
Williams v. Vermont, 472 U.S. 14 (1985). “See Vt. Stat. Ann. Tit. 32, § 8901 (1981). It may introduce evidence at trial concerning the statute's application.”
Leverson v. Conway, 481 A.2d 1029 (Vt. 1984). · cites it 3ד(1) Whether the Vermont motor vehicle purchase and use tax (32 V.S.A. § 8901 et seq.) violates the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution by its failure to afford to a new resident credit for the sales tax paid on an automobile…”
Wells v. Malloy, 402 F. Supp. 856 (D. Vt. 1975). · cites it 2דThis lawsuit involves the Vermont Motor Vehicle Purchase and Use Tax, 32 V.S.A. § 8901 et seq. Vermont levies a tax of four percent of the taxable cost of a motor vehicle purchased in Vermont by a resident, or, alternatively, four percent of the average book value of a vehicle…”
Barringer v. Griffes, 801 F. Supp. 1282 (D. Vt. 1992). “Vermont’s motor vehicle use tax unquestionably satisfies the first and fourth criteria (and plaintiffs do not contend otherwise): the tax is imposed when a person seeks to register and drive a car in Vermont, and it funds services provided by Vermont — the maintenance and…”
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