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Use Tax applies to purchases on which sales tax has not been charged, but would be subject
to sales tax if purchased in VT. This includes purchases from a mail-order house or catalog, over the Internet, from an out-of-state retailer, or from any retailer who did not charge sales tax.
No Use Tax is due on purchases of food, clothing articles costing $110 or less, or newspapers. Tax applies to most other products including, but not limited to, magazine subscriptions, computers, furniture, jewelry, audio, video and electronic equipment. Example: In July 2005, you paid $100 for books purchased from a mail-order company that ships the books to your VT home. No sales tax is charged. You owe $6 Use Tax ($100 x 6%).
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