Vermont § 8903 - Tax imposed

§ 8903. Tax imposed

• (a)(1) There is hereby imposed upon the purchase in Vermont of a motor vehicle by a resident
  a tax at the time of such purchase, payable as hereinafter provided. The amount of
  the tax shall be six percent of the taxable cost of a: (A) pleasure car as defined in 23 V.S.A. § 4; (B) motorcycle as defined in 23 V.S.A. § 4; (C) motor home as defined in subdivision 8902(11) of this title; or (D) vehicle weighing up to 10,099 pounds, registered pursuant to 23 V.S.A. § 367, other than a farm truck. (2) For any other motor vehicle, it shall be six percent of the taxable cost of the motor
  vehicle or $2,486.00 for each motor vehicle, whichever is smaller, except that pleasure
  cars that are purchased, leased, or otherwise acquired for use in short-term rentals
  shall be subject to taxation under subsection