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

Vt. Stat. Ann. tit. 32, § 8903 (2026)

✓ current as of May 2026
Find cases: SyfertCases citing this section VT-LEGlegislature.vermont.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
(Cite as: 32 V.S.A. § 8903)
Notes of Decisions
Cited in 16 cases (1 in the last 5 years), 1973–2025 · leading case: Williams v. State, 589 A.2d 840 (Vt. 1990).
Sort: Relevance Newest Treatment
Williams v. State, 589 A.2d 840 (Vt. 1990). “When he subsequently applied to register the vehicle with the Vermont Department of Motor Vehicles, he was required to pay Vermont’s four percent use tax pursuant to 32 V.S.A. § 8903(b). Believing the tax was unconstitutional, as it did not apply to Vermont residents who…”
Leverson v. Conway, 481 A.2d 1029 (Vt. 1984). · cites it 2× “32 V.S.A. § 8903 imposes a tax of four percent, or $600, whichever is smaller, upon the purchase and use of motor vehicles within the state of Vermont.”
Vermont Soc'y of Ass'n Executives v. Milne, 779 A.2d 20 (Vt. 2001). · cites it 2× “Yet, the same is true of other sales taxes, including those applicable to motor vehicles, 32 V.S.A. § 8903, rooms and meals, id. § 9241, malt beverages and spiritous liquors, 7 V.”
Marsicovetere v. Dep't of Motor Vehs., 772 A.2d 540 (Vt. 2001). · cites it 4× “Appellant Brian Marsieovetere appeals a denial of a refund of the motor vehicle purchase and *563 use tax he paid under 32 V.SA. § 8903(b). The denial was made because his request for a refund came after the statute of limitations had tolled under 12 V.”
Greg R. Barringer Judith M. Barringer v. Michael D. Griffes, 964 F.2d 1278 (2d Cir. 1992). “See Vt.Stat.Ann. tit. 32, § 8903(b) (1981 & Supp.”
Barringer v. Griffes, 801 F. Supp. 1282 (D. Vt. 1992). · cites it 2× “32 V.S.A. § 8903. 3 A nonresident who merely buys but does not register a vehicle in Vermont is not subject to the tax.”
Boutin v. Conway, 572 A.2d 905 (Vt. 1990). “32 V.S.A. § 8903 imposes a four percent tax on the purchase and use of motor vehicles within the state, payable under § 8905 to the Commissioner of Motor Vehicles.”
Am. Trucking Assns., Inc. v. Conway, 508 A.2d 405 (Vt. 1986). “§ 411, 3 nor the sales and use taxes, 32 V.S.A. § 8903. 4 They need not pay these fees and taxes only because they have registered their vehicles, and therefore paid their registration fees, in their home state.”
Barringer v. Griffes, 810 F. Supp. 119 (D. Vt. 1992). · cites it 2× “Plaintiffs have mounted an intense campaign against the Vermont motor vehicle use tax, 32 V.S.A. § 8903, charging that it violates the Commerce Clause of the United States Constitution, and their rights under 42 U.”
Trudeau v. Conway, 423 A.2d 854 (Vt. 1980). “32 V.S.A. § 8903(a) imposes a tax of the lesser of four percent of the taxable cost or $300.”
Camp v. State Dep't of Motor Vehs., 310 A.2d 35 (Vt. 1973). · cites it 5× “32 V.S.A. § 8903 (a) provides that the four per cent tax is imposed upon the “taxable *538 cost” of the automobile in question.”
Bauer v. Malloy, 376 A.2d 17 (Vt. 1977). “32 V.S.A. § 8903 et seq. imposes a tax on the purchase or use of a motor vehicle based in Vermont.”
Show all 16 citing cases →
— Vt. Stat. Ann. tit. 32, § 8903(a) — 3 cases
Trudeau v. Conway, 423 A.2d 854 (Vt. 1980). “32 V.S.A. § 8903(a) imposes a tax of the lesser of four percent of the taxable cost or $300.”
Camp v. State Dep't of Motor Vehs., 310 A.2d 35 (Vt. 1973). “32 V.S.A. § 8903 (a) provides that the four per cent tax is imposed upon the “taxable *538 cost” of the automobile in question.”
Camp v. State Dep't of Motor Vehs., 310 A.2d 35 (Vt. 1973).
— Vt. Stat. Ann. tit. 32, § 8903(b) — 5 cases
Williams v. State, 589 A.2d 840 (Vt. 1990). “When he subsequently applied to register the vehicle with the Vermont Department of Motor Vehicles, he was required to pay Vermont’s four percent use tax pursuant to 32 V.S.A. § 8903(b). Believing the tax was unconstitutional, as it did not apply to Vermont residents who…”
Marsicovetere v. Dep't of Motor Vehs., 772 A.2d 540 (Vt. 2001). “Appellant Brian Marsieovetere appeals a denial of a refund of the motor vehicle purchase and *563 use tax he paid under 32 V.SA. § 8903(b). The denial was made because his request for a refund came after the statute of limitations had tolled under 12 V.”
Greg R. Barringer Judith M. Barringer v. Michael D. Griffes, 964 F.2d 1278 (2d Cir. 1992). “See Vt.Stat.Ann. tit. 32, § 8903(b) (1981 & Supp.”
Leverson v. Conway, 481 A.2d 1029 (Vt. 1984). “32 V.S.A. § 8903 imposes a tax of four percent, or $600, whichever is smaller, upon the purchase and use of motor vehicles within the state of Vermont.”
Pawa v. McDonald, 921 F. Supp. 227 (D. Vt. 1996).
— Vt. Stat. Ann. tit. 32, § 8903(c) — 1 case
Green Mountain Carshare, Inc. v. Dep't of Motor Vehs. (Vt. Super. Ct. 2015).
— Vt. Stat. Ann. tit. 32, § 8903(d) — 1 case
Green Mountain Carshare, Inc. v. Dep't of Motor Vehs. (Vt. Super. Ct. 2015).
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.