Vermont Department of Taxes Publishes Sales Tax Information for Retailers on Sales to Contractors

The Vermont Department of Taxes Aug. 1, 2020 published information for retailers on general sales to contractors. Sales of materials and supplies for construction and repair are generally taxable when made to contractors and repair persons. The information includes: 1) retailers should collect the sales and use tax and not accept an exemption certificate if the contractor only performs contracting or repair work; 2) retailers should accept the exemption certificate if a contractor purchases items to be resold without being incorporated into real property and then collects sales tax from the end customer; and 3) retailers should collect the tax ...