Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 602 — Definitions
As used in this subchapter:
(1) “Agency” or “State agency” means any Executive Branch agency, department, or entity
created by Title 3 and any board, commission, council, or similar entity attached
to an Executive Branch agency, department, or entity.
(2) “Fee”:
(A) Means a monetary charge by an agency or the Judiciary for a service or product provided
to, or the regulation of, specified classes of individuals or entities.
(B) The following charges are exempt from the provisions of this subchapter:
(i) a charge established under the jurisdiction of the Public Utility Commission as provided
by 30 V.S.A. §§ 20, 21, and 218;
(ii) a charge established by the Board of Liquor and Lottery as provided by Title 7;
(iii) a duly adopted charge concerning only inmates of a correctional or detention facility,
students enrolled in an educational institution, or patients admitted to a hospital
or rehabilitation facility;
(iv) monies paid into an enterprise or internal service fund;
(v) a transfer between agencies of State government or between State government and a
political subdivision, as compensation for a service, to support a regulatory activity,
or to account for surplus property;
(vi) monies from interest and premium payments, rent or lease payments, proceeds of fair
market or negotiated sales, or sales of commercially available items;
(vii) except for the purposes of section 605 of this title, motor vehicle and other highway user fees authorized by the General Assembly for
the support of the Transportation Fund;
(viii) a charge established by the Department of Financial Regulation as authorized by law;
and
(ix) any other charge exempt by law. (
Source: official text