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Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 9773 (2026)

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

(Cite as: 32 V.S.A. § 9773)
Notes of Decisions
Cited in 16 cases, 1974–2002 · leading case: Bigelow v. Dep't of Taxes, 652 A.2d 985 (Vt. 1994).
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Bigelow v. Dep't of Taxes, 652 A.2d 985 (Vt. 1994). · cites it 5× “Taxpayer argues that the Commissioner erred in finding that taxpayer purchased the boat at retail and that Topknits had been in Vermont waters for at least thirty days.”
Chittenden Trust Co. v. King, 465 A.2d 1100 (Vt. 1983). · cites it 3× “Pursuant to 32 V.S.A. § 9773, the Department of Taxes (Department) assessed a compensating use tax of $471 against the Chittenden Trust Company (Bank) for the purchase of a computer software tape valued at $15,700.”
Morton Bldgs., Inc. v. Dep't of Taxes, 705 A.2d 1384 (Vt. 1997). · cites it 4× “We hold that Morton must pay the use tax on the materials pursuant to 32 V.S.A. § 9773(1), and reverse the superior court decision.”
Vermont Structural Steel v. State Dep't of Taxes, 569 A.2d 1066 (Vt. 1989). · cites it 5× “The Department contends that taxpayer should have paid a compensating use tax on the full retail value of these products which the Department argues taxpayer in effect “sells to itself,” and assessed a deficiency on that basis for the years 1980 through 1983, based on 32 V.S.A.…”
Int'l Bus. MacHines Corp. v. Vermont Dep't of Taxes, 336 A.2d 158 (Vt. 1975). · cites it 6× “The central provision throughout is 32 V.S.A. § 9773 (2), which reads as follows: Unless property has already been or will be subject to the sales tax under this chapter, there is hereby imposed on every person a use tax at the rate of 3 per cent for the use within this state on…”
Burlington Elec. Dep't v. Vermont Dep't of Taxes, 576 A.2d 450 (Vt. 1990). “…is the Legislature’s intention to tax a manufacturer’s use of tangible personal property, such as electricity. See 32 V.S.A. § 9773(2). Affirmed.”
In Re Middlebury Coll. Sales & Use Tax, 400 A.2d 965 (Vt. 1979). “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.S.A. § 9773. This latter tax reaches, among other things, all tangible personal property purchased at retail for use…”
Frank W. Whitcomb Constr. Corp. v. Comm'r of Taxes, 479 A.2d 164 (Vt. 1984). “32 V.S.A. § 9773. Similarly, the use tax is paid only if a use or sales tax upon the property was not “legally due and paid .”
Hadwen, Inc. v. Dep't of Taxes, 422 A.2d 255 (Vt. 1980). “, owes use taxes, 32 V.S.A. § 9773, from August, 1972, through December, 1974, on the ink, newsprint and other supplies used by the plaintiff in the publication of the “Pennysaver.”
McClure Newspapers, Inc. v. Vermont Dep't of Taxes, 315 A.2d 452 (Vt. 1974). · cites it 2× “The tax sought to be imposed is a compensating use tax, 32 V.S.A. § 9773. McClure appealed to the Tax Commissioner, who subsequently held a hearing.”
In Re Picket Fence Preview, 795 A.2d 1242 (Vt. 2002). “32 V.S.A § 9773. Certain sales are exempt from the tax.”
Rowe-Genereux, Inc. v. Dep't of Taxes, 411 A.2d 1345 (Vt. 1980). “As the Commissioner found that the Vermont sales tax was properly collectible, the applicability of the complementary use tax provisions of 32 V.S.A. § 9773 was not discussed. Rowe subsequently appealed the Commissioner’s decision to the Washington Superior Court, 32 V.”
Show all 16 citing cases →
— Vt. Stat. Ann. tit. 32, § 9773(1) — 4 cases
Bigelow v. Dep't of Taxes, 652 A.2d 985 (Vt. 1994). “Taxpayer argues that the Commissioner erred in finding that taxpayer purchased the boat at retail and that Topknits had been in Vermont waters for at least thirty days.”
Morton Bldgs., Inc. v. Dep't of Taxes, 705 A.2d 1384 (Vt. 1997). “We hold that Morton must pay the use tax on the materials pursuant to 32 V.S.A. § 9773(1), and reverse the superior court decision.”
Chittenden Trust Co. v. King, 465 A.2d 1100 (Vt. 1983). “Pursuant to 32 V.S.A. § 9773, the Department of Taxes (Department) assessed a compensating use tax of $471 against the Chittenden Trust Company (Bank) for the purchase of a computer software tape valued at $15,700.”
Mt. Mansfield Television, Inc. v. Vermont Comm'r of Taxes, 336 A.2d 193 (Vt. 1975).
— Vt. Stat. Ann. tit. 32, § 9773(2) — 3 cases
Vermont Structural Steel v. State Dep't of Taxes, 569 A.2d 1066 (Vt. 1989). “The Department contends that taxpayer should have paid a compensating use tax on the full retail value of these products which the Department argues taxpayer in effect “sells to itself,” and assessed a deficiency on that basis for the years 1980 through 1983, based on 32 V.S.A.…”
Burlington Elec. Dep't v. Vermont Dep't of Taxes, 576 A.2d 450 (Vt. 1990). “…is the Legislature’s intention to tax a manufacturer’s use of tangible personal property, such as electricity. See 32 V.S.A. § 9773(2). Affirmed.”
Int'l Bus. MacHines Corp. v. Vermont Dep't of Taxes, 336 A.2d 158 (Vt. 1975). “The central provision throughout is 32 V.S.A. § 9773 (2), which reads as follows: Unless property has already been or will be subject to the sales tax under this chapter, there is hereby imposed on every person a use tax at the rate of 3 per cent for the use within this state on…”
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