Vermont Electronic Commerce Taxation

Statutes

• Vermont Statute tit. 32, § 9771, especially tit. 32, § 9771(a) sales of goods over the Internet treated like tangible personal property, nexus, taxability.

• Vermont Department of Taxes Ruling 93-08, July 2, 1993 computer software and hardware.
• Vermont Department of Taxes Ruling 96-14, October 14, 1996 - electronic "mall" accessible through the Internet and World Wide Web.

• Chittenden Trust Co. v. King, 143 Vt. 271, 465 A.2d 1100 (1993) (electronically transmitted canned software is exempt).

• Vertex Inc. Tax Cybrary - Vermont