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Sales and Use Tax

Vermont Sales Tax is charged on the retail sales of tangible personal property unless exempted by law. The sales tax rate is 6%. Vermont Use Tax is imposed on the buyer at the same rate as the sales tax. If you are a new business, go to Getting Started with Sales and Use Tax to learn the basics of Vermont Sales and Use Tax. This introduction includes instructions on how to register for a Vermont Business Tax Account, as well as how to calculate Sales Tax.

Out-of-state vendors making sales in Vermont must register and collect sales tax if they made sales of at least $100,000 or 200 individual transactions during any preceding twelve-month period, per Act 134 of 2016. Please register for a sales tax license or contact tax.business@vermont.gov with questions. Read more >>

How to File

Online

Taxpayers may file returns and pay tax due for Sales and Use Tax using myVTax, our free, secure, online filing site. Taxpayers who have sales subject to Local Option Tax must file electronically.

Multiple Locations: If you pay Sales and Use 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.

Tax Exceeding $100,000: If your total Sales and Use 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.

Paper Returns

If you have a single location, do not make sales subject to Local Option Tax, and cannot file and pay through myVTax, you may still use the paper forms.

Amend a Return

Online

Log into 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.

Sales and Use Tax Forms and Guidance

myVTax Instructions

Title Number Revised
myVTax Guide: How to Make an e-Payment on an Established Business Account GB-1208 2020
myVTax Guide: How to Make an e-Payment Without a myVTax Account GB-1135 2020

Tax Forms and Instructions

Form Number Instructions Title Revised
B-2   Notice of Change  
BR-400   Application for Business Tax Account  
BR-401   Change In Business Principals With Fiscal Responsibility  
F0003   Streamlined Exemption Certificate  
REF-619   Application for Refund of Miscellaneous Taxes  
REF-620 Instructions Application for Refund of Vermont Sales and Use Tax, Meals and Rooms Tax, or Local Option Tax  
S-3   Vermont Sales Tax Exemption Certificate for Purchases For Resale, by Exempt Organizations, and by Direct Pay Permit  
S-3A   Vermont Sales Tax Exemption Certificate For Agricultural Fertilizers, Pesticides, Machinery & Equipment  
S-3C   Vermont Sales Tax Exemption Certificate For Contractors Completing A Qualified Exempt Project  
S-3E   Vermont Sales Tax Exemption Certificate For Net Metering, Home or Business Energy Systems Or Solar Hot Water Systems  
S-3F   Vermont Sales Tax Exemption Certificate For Fuel or Electricity  
S-3M   Vermont Sales Tax Exemption Certificate For Manufacturing, Publishing, Research & Development, or Packaging  
S-3T   Dental - Vermont Sales Tax Exemption Certificate for Purchases of Toothbrushes, Floss and Similar Items of Nominal Value to be Given to Patients for Treatment  
S-3V   Vermont Sales Tax Exemption Certificate For Registrable Motor Vehicles Other Than Cars and Trucks  
S-3W   Vermont Sales Tax Exemption Certificate for Forestry and Wood Products Machinery, Equipment, and Repair Parts  
SUT-451 Instructions Sales and Use Tax Return  
SU-452   Vermont Use Tax Return  
SUT-458   Aviation Jet Fuel and Natural Gas  
SUT-459   Election by Manufacturer or Retailer Occasionally Acting as a Contractor  

Sales and Use Tax Chart

Title Effective
Vermont Sales Tax Schedule 2023

Fact Sheets and Guidance

Title Number Revised
Agricultural Machinery, Equipment, and Supplies: Taxable or Tax-Exempt? FS-1053 2023
Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages FS-1114 2023
Campgrounds: What Operators Should Know about Vermont Business Taxes What Operators Should Know about Vermont Business Taxes FL-1316 2023
Contractors: How to Determine Whether a Sale is Taxable or Exempt  GB-1268 2021
General Guidelines on Sales Tax: What is Taxable and Exempt FS-1028 2024
General Sales to Contractors: For Retailers - How To Determine Whether a Sale Is Taxable or Exempt GB-1268 2020
Payment of Sales and Use Tax by Contractors FS-1112 2020
Prewritten Software Accessed Remotely FS-1213 2023
Propane Gas Sold in Free-Standing Containers FS-1052 2016
Sales and Use Tax Record of Payment NTC-1255 2024
Sales Tax Reference for Contractors BR-1299 2021
Taxation of Chips and Soft Drinks in Vermont FS-1151  
Taxation of Sales of Medical Marijuana and Related Paraphernalia FS-1072 2017
Understanding Taxation on Chips and Soft Drinks in Vermont IG-1152 2018
Vermont Sales & Use Tax for Automotive Repair Industry GB-1161 2023
Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities FS-1182 2018
Vermont Sales and Use Tax Exemption for Forestry Machinery, Repair Parts, and Accessories FS-1142 2019
Vermont Sales and Use Tax for Businesses FS-1017 2020
Vermont Sales and Use Tax for Hotels and Motels FS-1115 2019
Vermont Sales Tax and Maple Production FS-1312 2022
Vermont Sales and Use Tax for Photographers Operating in Vermont FS-1078 2020
Vermont Sales and Use Tax for Veterinary Medicine FS-1212 2019
Vermont Sales and Use Tax on Soft Drinks FS-1080 2019
Vermont Sales and Use Tax on the Rental and Cleaning of Linen and Similar Items FS-1169 2019
Vermont Sales Tax on Floral Arrangements FS-1105 2020
Vermont Tax on Purchases Made through 3SquaresVT FS-1083 2015
Vermont Tax Tips for Event Organizers and Vendors FS-1292 2023
Vermont Use Tax for Businesses FS-1018 2020

Sales and Use Tax Statistics

Type Instructions
Sales and Use Tax Statistics Guide to Meals and Rooms Tax and Sales and Use Tax Statistical Data

Filing Deadlines

The 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. Form SUT-451, Sales and Use Tax Return, together with payment, are due on the dates indicated.

2024 Sales and Use Tax Record of Payment (PDF)

Monthly Filing Frequency

You must pay sales tax for the month by the 25th day of the following month. For example, sales 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

Annual Filing Frequency

Tax Period Ending Due Date
12/31/2023 1/25/2024
12/31/2024 1/27/2025

Statutes, Rules, and Regulations

Title Section
Sales and Use Tax Regulation Regulation § 1.9701
Sales and Use Tax 32 V.S.A. Chapter 233

Sales and Use Tax Forms and Instructions

Number Instructions Title
B-2   Notice of Change
BR-400   Application for Business Tax Account
BR-401   Change In Business Principals With Fiscal Responsibility
F0003   Streamlined Exemption Certificate
REF-619   Application for Refund of Miscellaneous Taxes
REF-620 Instructions Application for Refund of Vermont Sales and Use Tax, Meals and Rooms Tax, or Local Option Tax
S-3   Vermont Sales Tax Exemption Certificate for Purchases For Resale, by Exempt Organizations, and by Direct Pay Permit
S-3A   Vermont Sales Tax Exemption Certificate For Agricultural Fertilizers, Pesticides, Machinery & Equipment
S-3C   Vermont Sales Tax Exemption Certificate For Contractors Completing A Qualified Exempt Project
S-3E   Vermont Sales Tax Exemption Certificate For Net Metering, Home or Business Energy Systems Or Solar Hot Water Systems
S-3F   Vermont Sales Tax Exemption Certificate For Fuel or Electricity
S-3M   Vermont Sales Tax Exemption Certificate For Manufacturing, Publishing, Research & Development, or Packaging
S-3T   Dental - Vermont Sales Tax Exemption Certificate for Purchases of Toothbrushes, Floss and Similar Items of Nominal Value to be Given to Patients for Treatment
S-3V   Vermont Sales Tax Exemption Certificate For Registrable Motor Vehicles Other Than Cars and Trucks
S-3W   Vermont Sales Tax Exemption Certificate for Forestry and Wood Products Machinery, Equipment, and Repair Parts
SUT-451 Instructions Sales and Use Tax Return
SU-452   Vermont Use Tax Return
SUT-458   Aviation Jet Fuel and Natural Gas
SUT-459   Election by Manufacturer or Retailer Occasionally Acting as a Contractor