Technical Bulletins � Sort by Number

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Technical Bulletins � Sort by Number Powered By Docstoc
					Technical Bulletins – Sort by Number

 TB #   Tax Type     Issue Date               Description                Law Reference
                                  Basis of land acquired through
  1     Land Gains   07/21/1995   foreclosure or transfer in lieu of   32 V.S.A. § 10005(a)
                                  foreclosure

                                  501(c)(3) Non Profit Organizations
                                  Exemption to define exemption
  2     Sales Tax    08/18/1995                                      32 VSA §9743(3)
                                  criteria of Section 9742(3), as
                                  amended by 1995 Legislature


                                  Exclusion of deposits held outside
        Franchise
  3                  02/14/1996   Vermont by taxpayers operating in 32 VSA §5836(b)
           Tax
                                  more than one state

                                                                       32 V.S.A.
  4      All Taxes   06/26/1996   Substitute forms requirements
                                                                       §3201(A)(6)
                                  S Corporation, Partnership and
                                  Limited Liability Company returns;
                                  estimated payments of income tax
  5     Income Tax   01/21/1997                                        32 VSA §5914
                                  by these entities on behalf of their
                                  shareholders, partners or
                                  members

                                  S Corporation, Partnership and
                                  Limited Liability Company returns;
  5
                                  estimated payments of income tax
Adden- Income Tax    09/28/1998                                        32 VSA §5914
                                  by these entities on behalf of their
 dum
                                  shareholders, partners or
                                  members

                                  Estimated payments by S
                                  Corporations, Partnerships and
                                                                       32 V.S.A. §§5914
  6     Income Tax   05/09/1997   Limited Liability Companies on
                                                                       32 V.S.A. §5920
                                  behalf of shareholders, partners
                                  and members

                                  Sales tax on telecommunications
  7     Sales Tax    07/24/1997                                        32 VSA §9701(9)(H)
                                  services

                                  Sales tax exemptions for materials
                                  used in the construction of        32 V.S.A. §9741(38)
  8     Sales Tax    07/24/1997
                                  manufacturing or downtown          32 V.S.A. §9741(39)
                                  redevelopment facilities
                                 Sales tax exemptions for materials
                                 used in the construction of        32 V.S.A. §9741(38)
9     Sales Tax     12/18/1997
                                 manufacturing or downtown          32 V.S.A. §9741(39)
                                 redevelopment facilities

10   Income Tax     06/19/1998   Installment sales of real estate   32 V.S.A. §5823(b)

                                 The packaging exemption from the
     Sales & Use
11                  07/14/1998   Vermont sales and use tax applied 32 V.S.A. § 9741(16)
         Tax
                                 to returnable and reusable items


                                 TB-12 pertained to an imposition of sales tax on service
     Sales & Use
12                    VOID       contracts which existed briefly in 1998 and was repealed
         Tax
                                 by 1999 Act 49 §71


      Meals &                    Purchaser based treatment of VT    32 V.S.A. §§9201-
13                  10/13/1998
     Rooms Tax                   meals & rooms tax                  9281
                    04/29/2002
                    (Replaces    Requirement to collect local option
14    Sales Tax                                                      24 V.S.A. §138
                     11/2000     sales taxes
                      edition)
                                 Real estate withholding tax,       32 V.S.A. §5847
15   Income Tax     02/01/1999
                                 installment sales of real estate   32 V.S.A. §5847(a)
     Sales & Use
16                  10/20/1999   Sales tax exemption for clothing   32 V.S.A. § 9741(45)
         Tax
     Sales & Use
17                  11/18/1999   Sales tax exemption for clothing   32 V.S.A. § 9741(45)
         Tax
      Household                  Treatment of retirement plan
18                  03/03/2001                                      32 V.S.A. §6061
       Income                    transfers for household income
     Sales & Use
19                  03/14/2000   Sales by tax exempt organizations 32 V.S.A. §9743(3)
         Tax
       Act 60
20                  03/23/2000   Claim of descendents               32 V.S.A. §6063
     Homeowner
21   Property Tax   05/03/2000   Removable greenhouse               32 V.S.A. §3618
      Corporate                  Consolidate returns Investment & 32 V.S.A. §5837
22                  06/22/2000
       Income                    Holding Companies                32 V.S.A. §5862(c)
                                 Determining the correct VT
23   Income Tax     11/25/2002                                      32 V.S.A. §5841
                                 withholding by employers
                                 Exemption of U.S. Govt.            32 V.S.A.
24   Income Tax     10/16/2003   obligations from personal income   §5823(a)(1) 31 USC
                                 tax                                §3124(a)

      Meals &                                                       24 V.S.A. §
25                  06/3/2003    Williston Local Option Tax
     Rooms Tax                                                      138(b)(2)&(3)
     Sales & Use                 Temporary Exemption for
26                  06/19/2003                                      2003 Act 67 § 25
         Tax                     Computers

     Sales & Use                 Computation of Tax in
                                                                    32 V.S.A. Sec. 9241,
27     Meals &      07/21/2003   Nonmonetary (Barter)
                                                                    9771 and 9773
     Rooms Tax                   Transactions

28   Property Tax   02/06/2004   Non Arms-Length Transactions       32 V.S.A. §6071

                                 Inclusion of Tax Exempt "Difficulty
                                                                     32 V.S.A. §
29   Property Tax   03/08/2004   of Care" Payments in Household
                                                                     6061(5)(B)
                                 Income

     Sales & Use                 Temporary Exemption for
30                  07/07/2004                                      2004 Act 121 § 51
         Tax                     Computers

				
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