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The Vermont Estate Tax System. Vermont recently enacted new legislation that imposes a state estate tax regardless of whether there is a federal estate tax imposed. Under this new system, estates in excess of $2.75 million dollars are subject to tax (it is unclear whether lifetime gifts are included in this threshold).
Vermontâs general sales tax rate is 6%. The tax is imposed on sales of tangible personal property, amusement charges, fabrication charges, some public utility charges and some service contracts. Several Vermont jurisdictions also impose local option sales taxes on general purchases, meals and rooms. A use tax is imposed on the buyer at the same rate as the sales tax. The buyer pays the use tax when the seller fails to collect the sales tax or the items are purchased from a source where no tax is collected. The use tax applies to items taxable under the sales tax rule. Personal and real property taxes Property taxes are imposed at the municipal level for the support of education and municipal services.