Vermont Statutes Title 32. Taxation and Finance, § 5870. Reporting use tax on individual income tax returns

(a) The Commissioner of Taxes shall provide that individuals report use tax on their State individual income tax returns. Taxpayers are required to attest to the amount of their use tax liability under chapter 233 of this title for the period of the tax return. Alternatively, they may elect to report an amount that is a percentage of their adjusted gross income determined under subsection (b) of this section, and use tax liability arising from the purchase of each item with a purchase price in excess of $1,000.00 shall be added to the table amount shown under subsection (b) of this section.

(b) The amount of use tax a taxpayer may elect to report under subsection (a) of this section shall be based on the taxpayer's adjusted gross income as determined by the following tables; provided, however, that a taxpayer shall not be required to pay more than $150.00 for use tax liability under this subsection arising from total purchases of items with a purchase price of $1,000.00 or less.