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S.204

Introduced by Senator Crowley of Rutland County

Referred to Committee on

Date:

Subject: Taxation; purchase and use tax; credit; proof of payment

Statement of purpose: This bill proposes to prescribe allowable proof of payment of purchase and use tax to another jurisdiction.

AN ACT RELATING TO PURCHASE AND USE TAX PROOF OF PAYMENT

It is hereby enacted by the General Assembly of the State of Vermont:

Sec. 1. 32 V.S.A. 8911(9) is amended to read:

(9) motor vehicles on which a state sales or use tax has been paid by the person applying for a registration in Vermont, or paid by a person who, at the time of tax payment to another state, was the spouse of the person now applying for Vermont registration. If the tax paid in another state is less than the Vermont tax the tax due shall be the difference. An applicant for credit under this subdivision shall bear the burden of proving the amount of tax paid in the other state, and acceptable proof shall include a valid certificate of title from that state and a cancelled check to that department of motor vehicles in an amount at least equal to the total purchase and use tax due to that state;