§ 5870 - Reporting use tax on individual income tax returns
§ 5870. Reporting use tax on individual income tax returns
The commissioner of taxes shall provide that individuals report use tax on their state individual income tax returns. Taxpayers are required to attest to the amount of their use tax liability under chapter 233 of this title for the period of the tax return. Alternatively, they may elect to report an amount that is 0.04 percent of their Vermont adjusted gross income, as shown on a table published by the commissioner of taxes; and use tax liability arising from the purchase of each item with a purchase price in excess of $1,000.00 shall be added to the table amount. (Added 2003, No. 68, § 35, eff. June 18, 2003.)