Vt. Stat. Ann. » Title 32 Chapter 219
Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 8902 (2026)

✓ current as of May 2026
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(Cite as: 32 V.S.A. § 8902)
Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 1973–2025 · leading case: Am. Trucking Associations, Inc. v. Conway, 508 A.2d 408 (Vt. 1986).
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Am. Trucking Associations, Inc. v. Conway, 508 A.2d 408 (Vt. 1986). “§ 411, and the purchase and use tax, 32 V.S.A. §§ 8902(2) and 8903(a), (b). When a Vermont trucker pays his registration fee and his purchase and use tax, the Vermont trucker, by virtue of the reciprocity agreements, purchases the right to operate in other states as well as…”
Leverson v. Conway, 481 A.2d 1029 (Vt. 1984). “§§ 4(30), 301; and any foreign partnership, firm, association or corporation doing business in the state and using vehicles in the state in connection with its business, 32 V.S.A. §§ 8902 (2), 8903 (a), (b), 23 V.”
N. Rent-A-Car, Inc. v. Conway, 464 A.2d 750 (Vt. 1983). “We note that the word “person,” as it applies to purchase and use taxes, is defined in 32 V.S.A. § 8902(7) as follows: “any individual, firm, partnership .”
Trudeau v. Conway, 423 A.2d 854 (Vt. 1980). “§ 8903(a) imposes a tax of the lesser of four percent of the taxable cost or $300.00. On the record here the taxable cost is $2,000 and the correct purchase and use tax is $80.”
Camp v. State Dep't of Motor Vehs., 310 A.2d 35 (Vt. 1973). · cites it 4× “The term “taxable cost” is defined in 32 V.S.A. § 8902 (5) as: “[T]he purchase price for a motor vehicle purchased .”
In re Bourbeau Custom Homes, Inc., 171 A.3d 40 (Vt. 2017). “2d at 752 (quoting 32 V.S.A. § 8902(7) ). ¶ 19. Our conclusion that a business entity is not an "individual" comports with other courts' holdings regarding the meaning of the word "individual.”
Hansen v. Dmv (Vt. Super. Ct. 2025). “32 V.S.A. § 8902(4), (5). Section 8907 provides that: The [DMV] Commissioner may investigate the taxable cost of any motor vehicle transferred subject to the provisions of this chapter.”
Camp v. State Dep't of Motor Vehs., 310 A.2d 35 (Vt. 1973). · cites it 3× “" Turning again to 32 V.S.A. § 8902, we find the term "purchase price" defined in subsection 4 as: "[T]he gross consideration, exclusive of the tax hereby imposed, which is to be paid for the motor vehicle, expressed in terms of United States currency as of the time of the sale.”
— Vt. Stat. Ann. tit. 32, § 8902(2) — 1 case
Am. Trucking Associations, Inc. v. Conway, 508 A.2d 408 (Vt. 1986). “§ 411, and the purchase and use tax, 32 V.S.A. §§ 8902(2) and 8903(a), (b). When a Vermont trucker pays his registration fee and his purchase and use tax, the Vermont trucker, by virtue of the reciprocity agreements, purchases the right to operate in other states as well as…”
— Vt. Stat. Ann. tit. 32, § 8902(4) — 3 cases
Camp v. State Dep't of Motor Vehs., 310 A.2d 35 (Vt. 1973). “The term “taxable cost” is defined in 32 V.S.A. § 8902 (5) as: “[T]he purchase price for a motor vehicle purchased .”
Hansen v. Dmv (Vt. Super. Ct. 2025). “32 V.S.A. § 8902(4), (5). Section 8907 provides that: The [DMV] Commissioner may investigate the taxable cost of any motor vehicle transferred subject to the provisions of this chapter.”
Camp v. State Dep't of Motor Vehs., 310 A.2d 35 (Vt. 1973). “" Turning again to 32 V.S.A. § 8902, we find the term "purchase price" defined in subsection 4 as: "[T]he gross consideration, exclusive of the tax hereby imposed, which is to be paid for the motor vehicle, expressed in terms of United States currency as of the time of the sale.”
— Vt. Stat. Ann. tit. 32, § 8902(5) — 2 cases
Trudeau v. Conway, 423 A.2d 854 (Vt. 1980). “§ 8903(a) imposes a tax of the lesser of four percent of the taxable cost or $300.00. On the record here the taxable cost is $2,000 and the correct purchase and use tax is $80.”
Camp v. State Dep't of Motor Vehs., 310 A.2d 35 (Vt. 1973). “" Turning again to 32 V.S.A. § 8902, we find the term "purchase price" defined in subsection 4 as: "[T]he gross consideration, exclusive of the tax hereby imposed, which is to be paid for the motor vehicle, expressed in terms of United States currency as of the time of the sale.”
— Vt. Stat. Ann. tit. 32, § 8902(7) — 2 cases
N. Rent-A-Car, Inc. v. Conway, 464 A.2d 750 (Vt. 1983). “We note that the word “person,” as it applies to purchase and use taxes, is defined in 32 V.S.A. § 8902(7) as follows: “any individual, firm, partnership .”
In re Bourbeau Custom Homes, Inc., 171 A.3d 40 (Vt. 2017). “2d at 752 (quoting 32 V.S.A. § 8902(7) ). ¶ 19. Our conclusion that a business entity is not an "individual" comports with other courts' holdings regarding the meaning of the word "individual.”
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