Selectboard clarifies catering and destination rules for 1% meals and alcohol LOT
February 28, 2026 | West Windsor, Windsor County, Vermont
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Article 6 would impose a 1% Local Option Tax on meals and alcoholic beverages, with proceeds dedicated to capital expenditures.
Carolyn Sailer asked whether her catering business would owe LOT for events held outside West Windsor. Mark Higgins clarified that "LOT is destination‑based, meaning the tax applies where the customer takes possession of the goods," so LOT applies only when catering or meals are consumed or delivered in West Windsor.
Carolyn Sailer asked whether her catering business would owe LOT for events held outside West Windsor. Mark Higgins clarified that "LOT is destination‑based, meaning the tax applies where the customer takes possession of the goods," so LOT applies only when catering or meals are consumed or delivered in West Windsor.
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