Remotely Accessed Software


Vermont will impose its sales and use tax on sales of remotely accessed software effective July 1, 2024 (Bill H.887).  Vermont’s governor originally vetoed the bill, but the legislature overrode the veto on June 17, 2024. Vermont’s definition of “tangible personal property” includes “prewritten computer software,” but the legislature had enacted an exemption for remotely accessed software in 2015.  The new legislation expands the “tangible personal property” definition to cover prewritten computer software “regardless of…