Vermont 2023-2024 Regular Session

Vermont House Bill H0120

Introduced

1/26/23

Refer

1/26/23

An act relating to imposing sales and use tax on vendor-hosted prewritten computer software

No companion bills found.

Sales and use tax; taxation of certain digital products and services; provide

Reduces the state sales and use tax rate and extends sales and use taxes to digital goods delivered into Louisiana (OR DECREASE GF RV See Note)

Revenue and taxation; sales tax; groceries; definitions; zero rate; local sales tax; effective date; emergency.

Sales tax code; state grocery tax exemption; modifying definitions; local sales and use taxes; differential tax dates. Effective date.

Extends the state and local sales and use tax exemption for ships and ships' supplies to certain digital products (OR DECREASE GF RV See Note)

Provides with respect to the exclusions and exemptions applicable to sales and use taxes (RR2 SEE FISC NOTE GF RV See Note)

AN ACT relating to sales and use taxes.

Excluding manufacturers' coupons from the sales or selling price for sales tax purposes.