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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 9782

Mobile telecommunications sourcing

Official textlegislature.vermont.gov

# (a)

Mobile telecommunications services shall be sourced according to the provisions of the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116-126. The definitions and provisions of such Act are hereby incorporated into this section by reference.

# (b)

# (1)

If charges for nontaxable mobile telecommunications service are aggregated with and not separately stated from charges for taxable service, then all charges are subject to taxation, unless the home service provider can reasonably identify nontaxable charges from its books and records kept in the regular course of business. If the home service provider can reasonably identify from its books and records that are kept in the regular course of business the portion of the aggregated charge that is attributable to nontaxable service, only the charges for taxable services are subject to taxation.

# (2)

A customer may not rely upon the nontaxability of mobile telecommunications services unless the customer’s home service provider separately states the charges for nontaxable mobile telecommunications services or the home service provider elects pursuant to 4 U.S.C. § 123(c) to provide verifiable data required to support the nontaxability. (

Last amended: Added 2001, No. 144 (Adj. Sess.), § 35, eff. June 21, 2002.)

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In this chapter (40 sections)
  1. 233-9706 · Statutory purposes
  2. 233-9707 · Registration
  3. 233-9708 · Restrictions on advertising
  4. 233-9709 · Records to be kept
  5. 233-9710 · Fundraising events; charitable organizations
  6. 233-9711 · Election by manufacturer or retailer
  7. 233-9712 · Notice requirements for noncollecting vendors
  8. 233-9713 · Marketplace facilitators and marketplace sellers
  9. 233-9741 · Sales not covered
  10. 233-9742 · Transactions not covered
  11. 233-9743 · Organizations not covered
  12. 233-9744 · Property exempt from use tax
  13. 233-9745 · Certificate or affidavit of exemption; direct payment permit
  14. 233-9745a · Application to section 9745
  15. 233-9746 · Snowmobile, all-terrain vehicle, motorboat, and vessel sales
  16. 233-9771 · Imposition of sales tax
  17. 233-9771a · Repealed. 2013, No. 200 (Adj. Sess.), § 22(2), eff. January…
  18. 233-9772 · Amount of tax to be collected
  19. 233-9773 · Imposition of compensating use tax
  20. 233-9773a · Repealed. 1993, No. 89, § 14b, eff. July 1, 1996
  21. 233-9774 · Rules for computing compensating use tax
  22. 233-9775 · Returns
  23. 233-9776 · Payment of tax
  24. 233-9777 · Determination of tax or penalty
  25. 233-9778 · Collection of tax from purchaser
  26. 233-9779 · Deferred payment sales
  27. 233-9780 · Cancelled sales; returns; uncollectibles
  28. 233-9781 · Refunds
  29. 233-9782 · Mobile telecommunications sourcing
  30. 233-9783 · Repealed. 2011, No. 45, § 37(14), eff. October 1, 2015
  31. 233-9811 · Proceedings to recover tax
  32. 233-9812 · Actions for collection of tax
  33. 233-9813 · Presumptions and burden of proof
  34. 233-9814 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1,…
  35. 233-9814a · Criminal penalties
  36. 233-9815 · Notice and limitations of time
  37. 233-9816 · Suspension or revocation of certificates; appeal
  38. 233-9817 · Review of Commissioner’s decision
  39. 233-9818 · Liens
  40. 233-9819 · Reallocation of receipts
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