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date Technical Bulletins – Sort by Date of Issue TB

VIEWS: 5 PAGES: 3

									Technical Bulletins – Sort by Date of Issue

  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
   2      Sales Tax    08/18/1995   define exemption criteria of       32 VSA §9743(3)
                                    Section 9742(3), as amended
                                    by 1995 Legislature

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

   4      All Taxes    06/26/1996   Substitute forms requirements      32 V.S.A. §3201(A)(6)

                                    S Corporation, Partnership and
                                    Limited Liability Company
                                    returns; estimated payments of
   5     Income Tax    01/21/1997                                   32 VSA §5914
                                    income tax by these entities on
                                    behalf of their 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
   7      Sales Tax    07/24/1997                                      32 VSA §9701(9)(H)
                                    telecommunications services

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

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

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

                                    The packaging exemption from
         Sales & Use                the Vermont sales and use tax
   11                  07/14/1998                                      32 V.S.A. § 9741(16)
             Tax                    applied to returnable and
                                    reusable items
                                    S Corporation, Partnership and
                                    Limited Liability Company
5 Adden-                            returns; estimated payments of
         Income Tax    09/28/1998                                   32 VSA §5914
  dum                               income tax by these entities on
                                    behalf of their shareholders,
                                    partners or members

          Meals &                   Purchaser based treatment of
  13                   10/13/1998                                      32 V.S.A. §§9201-9281
         Rooms Tax                  VT meals & rooms tax
                                    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
        Sales & Use                 Sales by tax exempt
  19                   03/14/2000                                      32 V.S.A. §9743(3)
            Tax                     organizations
          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)
         Household                  Treatment of retirement plan
  18                   03/03/2001                                      32 V.S.A. §6061
          Income                    transfers for household income

                       04/29/2002
                        (Replaces   Requirement to collect local
  14     Sales Tax                                                     24 V.S.A. §138
                         11/2000    option sales taxes
                         edition)

                                    Determining the correct VT
  23     Income Tax    11/25/2002                                      32 V.S.A. §5841
                                    withholding by employers


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



          Meals &
  25                   06/3/2003    Williston Local Option Tax         24 V.S.A. § 138(b)(2)&(3)
         Rooms Tax


        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, 9771 and
  27      Meals &      07/21/2003   Nonmonetary (Barter)
                                                                       9773
        Rooms Tax                   Transactions

                                    Exemption of U.S. Govt.
                                                                       32 V.S.A. §5823(a)(1) 31
  24     Income Tax    10/16/2003   obligations from personal
                                                                       USC §3124(a)
                                    income tax
28   Property Tax   02/06/2004   Non Arms-Length Transactions       32 V.S.A. §6071


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

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

								
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