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Vermont imposes a sales and use tax on the retail sale, lease, or rental of tangible personal property within the state. Vermont allows credit for payments of sales or use tax to other jurisdictions, if they offer reciprocity to Vermont taxpayers.
Sales of transportation services are typically exempt from sales and use tax within the state. The purchase of motor vehicles is taxed at the same rate of 6 percent; however, there is a maximum tax per vehicle. The tax is imposed at the time of vehicle registration.