Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 9780
Cancelled sales; returns; uncollectibles
Official textlegislature.vermont.gov
The Commissioner may provide by rule for the exclusion from taxable receipts, amusement charges of amounts representing sales where the contract of sale has been cancelled, the property returned on the receipt or charge has been ascertained to be uncollectible, or, in the case the tax has been paid upon that receipt or charge, for refund or credit of the tax so paid. (
Source: view the official text
In this chapter (40 sections)
- 233-9706 · Statutory purposes
- 233-9707 · Registration
- 233-9708 · Restrictions on advertising
- 233-9709 · Records to be kept
- 233-9710 · Fundraising events; charitable organizations
- 233-9711 · Election by manufacturer or retailer
- 233-9712 · Notice requirements for noncollecting vendors
- 233-9713 · Marketplace facilitators and marketplace sellers
- 233-9741 · Sales not covered
- 233-9742 · Transactions not covered
- 233-9743 · Organizations not covered
- 233-9744 · Property exempt from use tax
- 233-9745 · Certificate or affidavit of exemption; direct payment permit
- 233-9745a · Application to section 9745
- 233-9746 · Snowmobile, all-terrain vehicle, motorboat, and vessel sales
- 233-9771 · Imposition of sales tax
- 233-9771a · Repealed. 2013, No. 200 (Adj. Sess.), § 22(2), eff. January…
- 233-9772 · Amount of tax to be collected
- 233-9773 · Imposition of compensating use tax
- 233-9773a · Repealed. 1993, No. 89, § 14b, eff. July 1, 1996
- 233-9774 · Rules for computing compensating use tax
- 233-9775 · Returns
- 233-9776 · Payment of tax
- 233-9777 · Determination of tax or penalty
- 233-9778 · Collection of tax from purchaser
- 233-9779 · Deferred payment sales
- 233-9780 · Cancelled sales; returns; uncollectibles
- 233-9781 · Refunds
- 233-9782 · Mobile telecommunications sourcing
- 233-9783 · Repealed. 2011, No. 45, § 37(14), eff. October 1, 2015
- 233-9811 · Proceedings to recover tax
- 233-9812 · Actions for collection of tax
- 233-9813 · Presumptions and burden of proof
- 233-9814 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1,…
- 233-9814a · Criminal penalties
- 233-9815 · Notice and limitations of time
- 233-9816 · Suspension or revocation of certificates; appeal
- 233-9817 · Review of Commissioner’s decision
- 233-9818 · Liens
- 233-9819 · Reallocation of receipts