| Exemption | Amount | |
|---|---|---|
| All retail grocery food | $30,000,000 | |
| Agricultural feed, seed, fertilizer (non-farm) | 3,000,000 | |
| Beer | 1,200,000 | |
| Farm fuels | 1,500,000 | |
| Fuels for domestic use (including electricity) | 20,000,000 | |
| Fuels used in manufacturing | 5,000,000 | * |
| Funeral services | 700,000 | |
| Manufacturing machinery & equipment | 10,000,000 | |
| Motor fuels (gasoline and diesel) | 19,000,000 | |
| Newspaper sales | 1,000,000 | |
| Non-prescription medications and supplies | 1,600,000 | |
| Prescription drugs | 1,800,000 | |
| Snack food (excluding soft drinks) | 4,300,000 | |
| Soft drinks | 2,000,000 | |
| Spiritous liquor | 1,200,000 |
* Joint Fiscal Estimates.
Source: Vermont Tax Department, January 9, 1997.