Self-Service Copy Machines and Printers Taxable in Vermont

Wednesday, March 22nd, 2017

 
 
Woman pressing button on copy machine.
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Vermont
Retail

The Vermont Department of Taxes ruled that the lease of self-service copy machines and printers is taxable.

A retail store leased self-service copiers and printers and made them available to the public for self-service copying and printing. The retail store did not itself use the copiers and printers to produce items for sale.

In Vermont, sales tax applies to the rentals of tangible personal property. Sales tax does not apply to items purchased for resale.

The Department ruled that the lease of the printers and copiers was not a sale for resale because the customers never take possession or control of the machines. However, the Department noted that if the copiers and printers were used more than 96% of the time by the retail store to produce products for sale, the machines would qualify for a manufacturing exemption.

https://www.ttrus.com/sites/default/files/vt/Formal_Ruling_16-13.pdf


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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