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Meals and Rooms Tax

The Vermont Meals and Rooms Tax is paid when purchasing meals or alcoholic beverages served in bars and restaurants and when renting a room. If you are a new business, go to Getting Started with Meals and Rooms Tax to learn the basics of  Vermont Meals and Rooms Tax. This introduction includes instructions on how to register for a Vermont Business Tax Account, as well as how to apply for a Meals & Rooms Tax license.

How to File

  • Online - All taxpayers may file returns and pay the tax due for Meals and Rooms Tax using myVTax, our free, secure, online filing site.

  • E-file Requirement for Short-Term Rentals - If your business pays the 3% short-term rental surcharge, you must file and pay Meals and Rooms Tax electronically. The Director of the Division of Taxpayer Services will consider a written request for an exemption based on extraordinary circumstances.

  • E-file Requirement for Multiple Locations - If you pay Meals and Rooms Tax for multiple locations, you must file and pay electronically. The Director of the Division of Taxpayer Services will consider a written request for an exemption based on extraordinary circumstances.

  • E-file Requirement for Tax Exceeding $100,000 - If your total Meals and Rooms Tax remitted for the prior calendar year exceeded $100,000, you must file and pay electronically. The Director of the Division of Taxpayer Services will consider a written request for an exemption based on extraordinary circumstances.

  • E-file Requirement for Local Option Taxes - If your business is required to collect a Local Option Tax for meals, rooms, alcoholic beverages, or sales, you must file and pay electronically. The Director of the Division of Taxpayer Services will consider a written request for an exemption based on extraordinary circumstances.

  • Paper Returns - If you are not subject to any of the e-file requirements above and cannot file and pay through myVTax, you may still use the paper forms.

How to Amend a Return

  • Online - Log onto myVTax, and click the button for Amending Returns

  • Paper Returns - Submit the amended return with the word Amended marked at the top of the form.

Meals and Rooms Tax Forms and Guidance

myVTax Instructions

Title Revised Number
myVTax Guide: How to Make an e-Payment on an Established Business Account 2024 GB-1208
myVTax Guide: How to Make a Payment 2024 GB-1135

Tax Forms and Instructions

Form Number Instructions Title Revised
B-2 Included on form Notice of Change 2022
BR-400 Included on form Application for Business Tax Account 2020
BR-401 Included on form Change In Business Principals with Fiscal Responsibility 2017
M-3 Included on form Vermont Meals Tax Exemption Certificate for Purchases of Meals for Resale 2019
MRT-441 Instructions Meals and Rooms Tax Return 2022
REF-620 Instructions Application for Refund of Vermont Sales and Use Tax, Meals and Rooms Tax, or Local Option Tax 2023

Meals and Rooms Tax Chart

Title Effective
Vermont Meals & Rooms Tax Schedule 1997

Fact Sheets and Guidance

Title Revised Number
Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages 2023 FS-1114
Meals and Rooms Tax Record of Payment 2024 NTC-1256
Taxation of Chips and Soft Drinks in Vermont 2024 FS-1151
Vermont Meals and Rooms Tax for Business 2020 FS-1019
Vermont Meals Tax for Businesses 2021 FS-1020
Vermont Meals Tax on Vending Machines 2020 FS-1085
Vermont Rooms Tax for Businesses 2020 FS-1021

Filing Deadlines

The Vermont Department of Taxes determines the filing frequency for each taxpayer. If the listed due date falls on a weekend or holiday, the due date is the following business day.

2024 Meals and Rooms Tax Record of Payment (PDF).

Monthly Filing Frequency

You must pay meals and rooms tax for the month by the 25th day of the following month. For example, meals and rooms tax for the month of June must be paid by July 25.

Tax Period Ending Due Date
12/31/2023 1/25/2024
1/31/2024 2/23/2024
2/29/2024 3/25/2024
3/31/2024 4/25/2024
4/30/2024 5/28/2024
5/31/2024 6/25/2024
6/30/2024 7/25/2024
7/31/2024 8/26/2024
8/31/2024 9/25/2024
9/30/2024 10/25/2024
10/31/2024 11/25/2024
11/30/2024 12/26/2024
12/31/2024 1/27/2025

Quarterly Filing Frequency

Tax Period Ending Due Date
12/31/2023 1/25/2024
3/31/2024 4/25/2024
6/30/2024 7/25/2024
9/30/2024 10/25/2024
12/31/2024 1/27/2025

Statutes, Rules, and Regulations

Title Section
Meals and Rooms Tax Regulation Reg. § 1.9202
Meals and Rooms Tax 32 V.S.A. Chapter 225