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.

Economic Nexus in Washington

Monday, August 13th, 2018 -Effective October 1, 2018, certain out-of-state businesses will be required to collect and pay Washington sale...

Economic Nexus in Michigan

Thursday, August 9th, 2018 -Effective October 1, 2018, certain out-of-state sellers will be required to collect and pay Michigan sales or ...

Georgia Suspends Tax on Jet Fuel

Wednesday, August 8th, 2018 -Effective August 1, 2018, Georgia no longer collects state level sales and use tax on jet fuel. Georgia tax...

Employment Services Contracts for Permanent Employees Not...

Monday, August 6th, 2018 -The Ohio Board of Tax Appeals recently addressed whether contracts entered into by an employment services agen...

Alarm Systems and Monitoring Not Taxable in Missouri

Wednesday, August 1st, 2018 -The Missouri Department of Revenue recently released a ruling determining that (1) security, fire, tornado, an...

Economic Nexus in Utah

Wednesday, August 1st, 2018 -Effective January 1, 2019, certain out-of-state sellers will be required to collect and pay Utah sales or use ...