Vermont Gasoline Tax
B-190293
Nov 03, 1977
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Highlights
The Director, Financial Management Division, Chicago Region, U.S. Customs Service requested a decision as to the immunity of the Federal Government from a Vermont State tax on gasoline purchased at the retail level. The Vermont statute imposing a sales tax on gasoline, requiring the distributor to collect the tax from the dealer and the dealer to collect it from the consumer, places the legal incidence of the tax on the vendee. The United States is immune from payment of this tax.