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Regulations

Please be aware that if statute has changed since the adoption of the regulation, the statute supersedes the regulation.

Title Number Effective Date
Allocation and Apportionment of Vermont Net Income By Corporations §1.5833 December 1, 2021
Capital Gains Exclusion §1.5811(21)(B)(ii) March 11, 2014
Domicile §1.5811(11)(A)(i), §1.5401(7), (14), §1.6066(c) August 6, 2004
Homestead §1.5401(7) August 6, 2004
Land Gains Tax §1.10001, §§1.10004-1.10008 July 16, 1974, June 30, 1976
Manufacturing Energy Regulation §1.9741(34) September 10, 1995
Meals and Rooms Tax Regulations §§1.9202-1.9203, §1.9242, § 1.9245, §1.9271 June 1, 2022
Organization and Rules of Procedure Organization January 1, 2019
Property Transfer Tax Regulations §1.9601, §1.9603, §§ 1.9605-1.9607, §1.9611 August 3, 1979
Rule on Required Reappraisals §1.4041(a) November 1, 2002
Subordination of Current Use Lien §1.3777 September 23, 2015
Unitary Combined Reporting §1.5862(d) January 1, 2006
Vermont Sales and Use Tax Regulations §§1.9701-1.9781 January 1, 2019

Draft Regulations

The Vermont Department of Taxes has drafted an updated Allocation and Apportionment of Vermont Net Income by Corporations and Unitary Combined Reporting Rule. The Department encourages the public to submit feedback through our request for public comment form.