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Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 9774 (2026)

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

(Cite as: 32 V.S.A. § 9774)
Notes of Decisions
Cited in 4 cases, 1975–1989 · leading case: In Re R.S. Audley, Inc., 562 A.2d 1046 (Vt. 1989).
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In Re R.S. Audley, Inc., 562 A.2d 1046 (Vt. 1989). · cites it 6× “Taxpayer raises two issues on appeal: first, that the property is exempt from tax entirely because taxpayer is not a “resident” of Vermont for purposes of 32 V.S.A. § 9774; and second, that taxpayer’s payment of a compensating use tax based on the equipment’s fair rental value…”
Int'l Bus. MacHines Corp. v. Vermont Dep't of Taxes, 336 A.2d 158 (Vt. 1975). · cites it 5× “32 V.S.A. § 9774(b) (1) provides that an out-of-state purchaser of property who can affirmatively show that he has used the property for more than six months prior to its use in this State is entitled to a use tax basis figured upon the current market value of the property at…”
Frank W. Whitcomb Constr. Corp. v. Comm'r of Taxes, 479 A.2d 164 (Vt. 1984). “Although the Vermont use tax may be measured by a percentage of the purchase price of the property, 32 V.S.A. § 9774(b), it is imposed on the privilege of using, keeping or consuming the purchased goods within the taxing state.”
Mt. Mansfield Television, Inc. v. Vermont Comm'r of Taxes, 336 A.2d 193 (Vt. 1975). “Under 32 V.S.A. § 9774(c), the three per cent use tax is based upon the amount of the fee paid to the supplier.”
— Vt. Stat. Ann. tit. 32, § 9774(b) — 3 cases
In Re R.S. Audley, Inc., 562 A.2d 1046 (Vt. 1989). “Taxpayer raises two issues on appeal: first, that the property is exempt from tax entirely because taxpayer is not a “resident” of Vermont for purposes of 32 V.S.A. § 9774; and second, that taxpayer’s payment of a compensating use tax based on the equipment’s fair rental value…”
Frank W. Whitcomb Constr. Corp. v. Comm'r of Taxes, 479 A.2d 164 (Vt. 1984). “Although the Vermont use tax may be measured by a percentage of the purchase price of the property, 32 V.S.A. § 9774(b), it is imposed on the privilege of using, keeping or consuming the purchased goods within the taxing state.”
Int'l Bus. MacHines Corp. v. Vermont Dep't of Taxes, 336 A.2d 158 (Vt. 1975). “32 V.S.A. § 9774(b) (1) provides that an out-of-state purchaser of property who can affirmatively show that he has used the property for more than six months prior to its use in this State is entitled to a use tax basis figured upon the current market value of the property at…”
— Vt. Stat. Ann. tit. 32, § 9774(b)(2) — 1 case
In Re R.S. Audley, Inc., 562 A.2d 1046 (Vt. 1989). “Taxpayer raises two issues on appeal: first, that the property is exempt from tax entirely because taxpayer is not a “resident” of Vermont for purposes of 32 V.S.A. § 9774; and second, that taxpayer’s payment of a compensating use tax based on the equipment’s fair rental value…”
— Vt. Stat. Ann. tit. 32, § 9774(c) — 1 case
Mt. Mansfield Television, Inc. v. Vermont Comm'r of Taxes, 336 A.2d 193 (Vt. 1975). “Under 32 V.S.A. § 9774(c), the three per cent use tax is based upon the amount of the fee paid to the supplier.”
— Vt. Stat. Ann. tit. 32, § 9774(d) — 1 case
Int'l Bus. MacHines Corp. v. Vermont Dep't of Taxes, 336 A.2d 158 (Vt. 1975). “32 V.S.A. § 9774(b) (1) provides that an out-of-state purchaser of property who can affirmatively show that he has used the property for more than six months prior to its use in this State is entitled to a use tax basis figured upon the current market value of the property at…”
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