Self-Service Copy Machines and Printers Taxable in Vermont

Wednesday, March 22nd, 2017

 
 
Woman pressing button on copy machine.
Share
Link
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.

Colorado Waives Penalties for Notice and Reporting...

Monday, February 19th, 2018 -The Colorado Department of Revenue (DOR) released a publication stating that it has agreed to waive penalties ...

Maryland Sales Tax Holiday for Energy Efficient...

Friday, February 16th, 2018 -The Maryland sales tax holiday for energy efficient appliances runs from Saturday, February 17, 2018, at 12:01...

Dental Prostheses Exempt in Michigan

Wednesday, February 14th, 2018 -The Michigan Department of Treasury recently released a publication describing the retroactive exemption for d...

Taxability of Amusement Devices and Video Games in...

Monday, February 12th, 2018 -The Wisconsin Department of Revenue has released guidance addressing the taxability of video games and amuseme...

Video Streaming Subscriptions Taxable in Texas

Friday, February 9th, 2018 -The Texas Comptroller of Public Accounts recently ruled that video streaming and add-on services are taxable a...

Moratorium on Medical Devise Excise Tax Extended Two More...

Wednesday, February 7th, 2018 -The United States Congress extended the moratorium on the Medical Device Excise Tax (MDET) for another two yea...