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A sales and use tax is levied by the State of Vermont on receipts from retail sales of tangible personal property, including leases and rentals. Sales at retail of transportation services are, however, exempt from the Vermont sales and use tax.
Unless property is subject to the state sales tax, a tax is imposed on the use, storage or consumption of such taxable property or services in the State of Vermont. Sales and transactions exempt from the sales tax are also exempt from the use tax. Vermont gives credit for payment of sales or use tax to other jurisdictions, if they offer reciprocity to Vermont taxpayers.
The purchase of motor vehicles in Vermont is taxed at the same rate, except that there is a maximum tax per vehicle. This tax is imposed at the time of first registration of the vehicle.