Vermont has enacted legislation that temporarily prohibits the Vermont Department of Taxes from assessing sales and use tax on charges for remotely accessed software made after December 31, 2006 and before July 1, 2013. Taxes on such charges shall be refunded upon request, if made within the statute of limitations and properly documented. “Charges for remotely accessed software” means charges for the right to access and use prewritten software run on underlying infrastructure that is not managed or controlled by the consumer or a related company. The sales and use tax imposed on purchases of specified digital products are not affected by this provision. (H.B. 782)