Vermont § 9771 - Imposition of sales tax Except as otherwise provided in this chapter, there is imposed a tax on retail sales in this State

§ 9771. Imposition of sales tax Except as otherwise provided in this chapter, there is imposed a tax on retail sales in this State

• . The tax shall be paid at the rate of six percent of the sales price
  charged for, but in no case shall any one transaction be taxed under more than one
  of the following: (1) tangible personal property; (2) public utility services, including gas and electricity, but excluding water and transportation; (3) producing, fabricating, printing, or imprinting of tangible personal property for
  a consideration for consumers who furnish either directly or indirectly the materials
  used in the producing, fabricating, printing, or imprinting; (4) admission to places of entertainment, including athletic events, exhibitions, dramatic
  and musical performances, motion pictures, golf courses and ski areas, and access
  to cable television systems or other audio or video programming systems that operate
  by wire, coaxial cable, lightwave, microwave, satellite transmission, or by other
  similar means, and access to any game or gaming or amusement machine, apparatus, or
  device, excluding video game, pinball, musical, vocal, or visual entertainment machines
  that are operated by coin, token, or bills; (5) telecommunications service, except coin-operated telephone service, paging service,
  private communications service, or value-added non-voice data service; (6) directory assistance; (7) tangible personal property to an advertising agency for its use in providing advertising
  services or creating advertising materials for transfer in conjunction with the delivery
  of advertising service; or (8) specified digital products transferred electronically to an end user regardless of
  whether for permanent use or less than permanent use and regardless of whether or
  not conditioned upon continued payment from the purchaser. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1981, No. 170 (Adj. Sess.), § 11; 1991, No. 32, § 9, eff. June 1, 1991; 1993, No. 1 (Sp. Sess.), § 1, eff. Sept. 1, 1993; 1997, No. 60, §§ 81, 82, eff. Sept. 1, 1997; 1997, No. 109 (Adj. Sess.), § 3, eff. Sept. 1, 1998; 1997, No. 156 (Adj. Sess.), § 30, eff. April 29, 1998; 1999, No. 49, § 71, eff. June 2, 1999; 2003, No. 68, §§ 31, 60, eff. date, see note below; 2003, No. 152 (Adj. Sess.), § 12; 2003, No. 152 (Adj. Sess.), § 18, eff. date, see note set out below; 2005, No. 75, § 23, eff. July 1, 2005; 2009, No. 1 (Sp. Sess.), § H.41; 2011, No. 143 (Adj. Sess.), § 50, eff. May 15, 2012; 2013, No. 174 (Adj. Sess.), § 42; 2015, No. 134 (Adj. Sess.), § 24; 2017, No. 74, § 140a.)