Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 9780 (2026)

Cancelled sales; returns; uncollectibles

✓ current as of May 2026

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Subchapter 003 : IMPOSITION, RATE, AND PAYMENT OF TAX

(Cite as: 32 V.S.A. § 9780)

§ 9780. Cancelled sales; returns; uncollectibles

The Commissioner may provide by rule for the exclusion from taxable receipts, amusement charges of amounts representing sales where the contract of sale has been cancelled, the property returned on the receipt or charge has been ascertained to be uncollectible, or, in the case the tax has been paid upon that receipt or charge, for refund or credit of the tax so paid. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 2021, No. 105 (Adj. Sess.), § 597, eff. July 1, 2022.)

Notes of Decisions

Cited in 2 cases, 2015–2016 · leading case: Citibank (South Dakota), N.A. v. Dept. of Taxes / Sears, Roebuck & Co. v. Dept. of Taxes, 2016 VT 69 (Vt. 2016).

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Citibank (South Dakota), N.A. v. Dept. of Taxes / Sears, Roebuck & Co. v. Dept. of Taxes, 2016 VT 69 (Vt. 2016). · cites it 4× “Lender then filed seven claims with the Department for the period between February 1, 2004 and June 30, 2007, requesting refunds of the sales tax paid on the bad debt accounts pursuant to 32 V.S.A. § 9780 in the amount of $866,364.”

Citibank (South Dakota), N.A. v. Dep't of Taxes (Vt. Super. Ct. 2015). · cites it 5× “Citibank and Sears claim that bad debt of that sort entitles each of them to the bad debt exclusion from the Vermont sales tax, 32 V.S.A. § 9780. The exclusion is available if the person who was required to pay the sales tax later writes off the sale as worthless debt.”

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