Vt. Stat. Ann. » Title 32 Chapter 233
Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 9771 (2026)

✓ current as of May 2026
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Subchapter 003 : IMPOSITION, RATE, AND PAYMENT OF TAX

(Cite as: 32 V.S.A. § 9771)
Notes of Decisions
Cited in 16 cases, 1974–2016 · leading case: Vermont Soc'y of Ass'n Executives v. Milne, 779 A.2d 20 (Vt. 2001).
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Vermont Soc'y of Ass'n Executives v. Milne, 779 A.2d 20 (Vt. 2001). · cites it 8× “§ 264a(b) with 32 V.S.A. §§ 9771, 9776. The lobby tax uses special filing forms requiring different types of information and computation methods from what is required by sales or use tax forms.”
Bud Crossman Plumbing & Heating v. Comm'r of Taxes, 455 A.2d 799 (Vt. 1982). · cites it 5× “Perhaps 32 V.S.A. § 9771, standing alone and considered out of context with the rest of Chapter 233, contains some ambiguity.”
Wetterau, Inc. v. Dep't of Taxes, 449 A.2d 896 (Vt. 1982). · cites it 2× “32 V.S.A. § 9771(1) imposes a three percent tax on receipts from the “sale of tangible personal property sold at retail in this state.”
Burlington Elec. Dep't v. Vermont Dep't of Taxes, 576 A.2d 450 (Vt. 1990). “32 V.S.A. § 9771 imposes a 4% tax upon receipts from the sale of tangible personal property sold at retail in Vermont.”
C&S Wholesale Grocers, Inc. v. Dep't of Taxes, 2016 VT 77A (Vt. 2016). “Certain items, however, are exempt from sales tax, including: Materials, containers, labels, sacks, cans, boxes, drums, or bags and other packing, packaging, or shipping materials for use in packing, packaging, or shipping tangible personal property by a manufacturer or…”
Int'l Bus. MacHines Corp. v. Vermont Dep't of Taxes, 336 A.2d 158 (Vt. 1975). · cites it 3× “This argument is premised first upon the theory that the sales and use tax provisions are complementary in nature and that, since no sales tax could be imposed under 32 V.S.A. § 9771 for sales occurring prior to June 1, 1969, it is inconsistent with the legislative purpose to…”
In Re Middlebury Coll. Sales & Use Tax, 400 A.2d 965 (Vt. 1979). “32 V.S.A. § 9771. In order to avoid bestowing a tax advantage on out-of-state suppliers and to preclude avoidance of the *30 sales tax, Vermont imposes a compensating use tax, 32 V.”
Frank W. Whitcomb Constr. Corp. v. Comm'r of Taxes, 479 A.2d 164 (Vt. 1984). “The single issue before us, on appeal, is whether such tax shall be levied upon the full purchase price of the airplane or only upon an amount equal to seventeen percent of the purchase price of the plane — a percentage reflecting the amount of actual flight time attributable to…”
Hadwen, Inc. v. Dep't of Taxes, 422 A.2d 255 (Vt. 1980). “The sale to the ultimate user is used as the measuring point for the imposition of the tax, see 32 V.S.A. §§ 9771(1), 9773(1), and for the definition of exemptions designed to focus the point of excise on retail sales, see Standard Register Co.”
McClure Newspapers, Inc. v. Vermont Dep't of Taxes, 315 A.2d 452 (Vt. 1974). “The appellant argues that the word should be narrowly interpreted; that with respect to a newspaper, manufacture begins at about the time the presses begin to roll.”
Brattleboro Tennis Club, Inc. v. Vermont Dep't, 691 A.2d 1062 (Vt. 1997). “The court agreed with the Commissioner that the membership dues and guest fees are amusement charges under 32 VS.A. § 9771(4) and that BTC is not exempt under 32 VS.”
In Re Merrill Theatre Corp. Sales & Use Tax, 415 A.2d 1327 (Vt. 1980). “Briefly put, they are: (1) that the result is an unintended form of double taxation; (2) that the film rentals are excluded from the tax because the films are purchased for resale; and (3) that the rentals are exempt from the tax because the films are used in the manufacture of…”
Show all 16 citing cases →
— Vt. Stat. Ann. tit. 32, § 9771(1) — 3 cases
Wetterau, Inc. v. Dep't of Taxes, 449 A.2d 896 (Vt. 1982). “32 V.S.A. § 9771(1) imposes a three percent tax on receipts from the “sale of tangible personal property sold at retail in this state.”
Frank W. Whitcomb Constr. Corp. v. Comm'r of Taxes, 479 A.2d 164 (Vt. 1984). “The single issue before us, on appeal, is whether such tax shall be levied upon the full purchase price of the airplane or only upon an amount equal to seventeen percent of the purchase price of the plane — a percentage reflecting the amount of actual flight time attributable to…”
Hadwen, Inc. v. Dep't of Taxes, 422 A.2d 255 (Vt. 1980). “The sale to the ultimate user is used as the measuring point for the imposition of the tax, see 32 V.S.A. §§ 9771(1), 9773(1), and for the definition of exemptions designed to focus the point of excise on retail sales, see Standard Register Co.”
— Vt. Stat. Ann. tit. 32, § 9771(2) — 1 case
Vermont Soc'y of Ass'n Executives v. Milne, 779 A.2d 20 (Vt. 2001). “§ 264a(b) with 32 V.S.A. §§ 9771, 9776. The lobby tax uses special filing forms requiring different types of information and computation methods from what is required by sales or use tax forms.”
— Vt. Stat. Ann. tit. 32, § 9771(3) — 2 cases
McClure Newspapers, Inc. v. Vermont Dep't of Taxes, 315 A.2d 452 (Vt. 1974). “The appellant argues that the word should be narrowly interpreted; that with respect to a newspaper, manufacture begins at about the time the presses begin to roll.”
Hannaford Bros. v. Vermont Dep't of Taxes, 547 A.2d 1353 (Vt. 1988).
— Vt. Stat. Ann. tit. 32, § 9771(4) — 3 cases
Brattleboro Tennis Club, Inc. v. Vermont Dep't, 691 A.2d 1062 (Vt. 1997). “The court agreed with the Commissioner that the membership dues and guest fees are amusement charges under 32 VS.A. § 9771(4) and that BTC is not exempt under 32 VS.”
In Re Merrill Theatre Corp. Sales & Use Tax, 415 A.2d 1327 (Vt. 1980). “Briefly put, they are: (1) that the result is an unintended form of double taxation; (2) that the film rentals are excluded from the tax because the films are purchased for resale; and (3) that the rentals are exempt from the tax because the films are used in the manufacture of…”
Mountain Cable Co. v. Dep't of Taxes, 721 A.2d 507 (Vt. 1998).
— Vt. Stat. Ann. tit. 32, § 9771(5) — 1 case
Vermont Soc'y of Ass'n Executives v. Milne, 779 A.2d 20 (Vt. 2001). “§ 264a(b) with 32 V.S.A. §§ 9771, 9776. The lobby tax uses special filing forms requiring different types of information and computation methods from what is required by sales or use tax forms.”
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