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Computers sold for personal use during the periods from August 7th through August 9th and October 9th through October 11th will be exempt from sales tax. A list of specific equipment qualifying for the exemption will be published by the Commissioner of Taxes. (Act 121, sec. 51, effective August, 2004)


From August 9, 2003 through August 11, 2003 personal computers purchased by individuals for personal use are exempt from Vermont sales tax and local option tax. This exemption is only applicable for new or used single-processor desktop, laptop or notebook computers costing $4,000 or less. It does not apply to a variety of items such as handheld devices, scanners, web cams, or surge protectors. When a computer and accessories are sold together the exemption still applies as long as the package is sold for $4,000 or less and the price for the accessories, if sold separately, would not total more than $250 or more than 15% of the selling price, whichever is greater. (TB26, Vermont Department of Taxes, June 19, 2003)



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