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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 9248

Informational reporting

Official textlegislature.vermont.gov

The Department of Taxes may collect information on operators from persons providing an internet platform for the short-term rental of property for occupancy in this State.
The information collected shall include any information the Commissioner requires, and the name, address, and terms of the rental transactions of persons acting as operators through the internet platform. The failure to provide information as required under this section shall subject the person operating the internet platform to a fine of $5.00 for each instance of failure. The Commissioner is authorized to adopt rules and procedures to implement this section. (

Last amended: Added 2015, No. 134 (Adj. Sess.), § 21a, eff. July 1, 2017; amended 2019, No. 175 (Adj. Sess.), § 12, eff. Oct. 8, 2020; 2021, No. 105 (Adj. Sess.), § 583, eff. July 1, 2022.)

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In this chapter (28 sections)
  1. 225-9201 · Statutory purposes
  2. 225-9202 · Definitions
  3. 225-9203 · Records; inspection
  4. 225-9204 · Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988
  5. 225-9205 · Repealed. 1963, No. 227, § 8
  6. 225-9206 · Notices
  7. 225-9207 · Repealed. 1991, No. 186 (Adj. Sess.), § 10(a), eff. May 7,…
  8. 225-9241 · Imposition of tax
  9. 225-9242 · Collection of meals and rooms tax by operator and imposition…
  10. 225-9243 · Returns and payment
  11. 225-9244 · Optional dates; extensions
  12. 225-9245 · Overpayment; refunds
  13. 225-9246 · Repealed. 1963, No. 227, § 8
  14. 225-9247 · Hospital and medical service corporations and credit unions
  15. 225-9248 · Informational reporting
  16. 225-9271 · Licenses required
  17. 225-9272 · Suspension and revocation of licenses; appeal
  18. 225-9273 · Assessment of additional tax
  19. 225-9274 · Petition for reconsideration
  20. 225-9275 · Appeals
  21. 225-9276 · Hearings
  22. 225-9277 · Repealed. 1975, No. 154 (Adj. Sess.), § 15
  23. 225-9278 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1,…
  24. 225-9279 · Violations
  25. 225-9280 · Taxes as personal debt to State; action to collect taxes;…
  26. 225-9281 · Taxes as property lien
  27. 225-9282 · Short-term rental operators
  28. 225-9301 · Imposition; short-term rental impact surcharge
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