Vermont Statutes Title 7. Alcoholic Beverages, Cannabis, and Tobacco, § 4. Nonprofit organizations; alcoholic beverage auctions; fundraising

(a) A nonprofit organization qualified for tax exempt status pursuant to Section 501(c) of the federal Internal Revenue Code, as amended, in the discretion of the Commissioner, may auction alcoholic beverages to the public without a license, provided that:

(b) A person who donates alcoholic beverages to a nonprofit organization for an auction under this section is not required to be licensed under this title.

(c) A licensee under this title may donate alcoholic beverages to a nonprofit organization pursuant to this section, provided the licensee pays to the State all the taxes that would be due if the alcoholic beverages had been sold in the course of the licensee's business.

(d) If an auction under this section is conducted on the premises of a licensee under this title, beverages donated for auction may be given and accepted without including the beverages on the licensee's invoice.

(e) A purchaser of beverages auctioned by a nonprofit organization pursuant to this section shall not be responsible for payment of any sales tax.