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S.204

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. ß 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.It shall be sufficient proof of tax paid in another state if the applicant submits to the commissioner a receipt for the tax from that state; or (A) if the tax rate in that state is equal to or greater than Vermontís rate, a valid registration for that vehicle from that state; or (B) if the tax rate in that state is less than Vermontís rate, a valid registration for that vehicle from that state and either the bill of sale reflecting the purchase price of the vehicle or 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;