C Corporations, S Corporations, Limited Liability Companies and Partnerships are required to apply for a Vermont Corporate or Business Entity Tax Account if:
Incorporated in Vermont, and/or
Registered with the Vermont Secretary of State's office to do business in Vermont, and
Receive income from Vermont |
Businesses engaged in the following activities are required to apply for a
Vermont Sales & Use Tax Account before starting business:
Selling or renting tangible personal property in Vermont,
Selling public utility services at retail (excluding water, telephone and transportation services),
Producing, fabricating, printing (or imprinting tangible personal property for customers who supply the materials used),
Charging admission to places of amusement or recreation,
Claiming exemption from sales tax as a 501(C)(3) organization, or
Buying tangible personal property tax-free |
Businesses engaged in the following activites are required to apply for a
Vermont Withholding Tax Account:
Paying wages to employees who reside in Vermont (whether or not the work is performed in Vermont),
Paying wages for services performed in Vermont (whether or not the employee resides in Vermont),
Making any other payment that is subject to Vermont income tax, or
Making payments of income that was previously deferred under a non-qualified deferred compensation plan
are required to register for Withholding tax. |
Businesses engaged in the following activities are required to apply for a
Vermont Meals and Rooms Tax Account:
Selling meals, snacks, beverages or alcoholic beverages, or
Renting rooms
- Note:
If you rent your own property 15 or more days a calendar year, you must register and collect tax on all rentals. |
Fuel Vendors selling $10,000 or more per year of the following fuel types at retail
must apply for a Vermont Business Tax Account:
Heating oil and/or kerosene (except when used to propel a vehicle), or
propane gas, natural gas, electricity, coal
Beginning July 1, 2004, a tax one-half cent per gallon of heating oil or kerosene is imposed on every seller receiving more than $10,000 annually for the retail sale of heating oil or kerosene not used to propel a motor vehicle. Monies from this tax will be deposited into the petroleum cleanup fund to fund cleanup and restoration of contaminated soil and groundwater caused by releases of petroleum from storage tanks and to pay third party claims for compensation.
The tax terminates April 1, 2011. |
Businesses making the following sales must apply for a
Vermont Business Tax Account:
Retail sales of telecommunication services provided to a Vermont service address are subject to the telecommunication sales tax.
This tax is imposed on the telecommunication purchases collected by the telecommunication service provider. |
Businesses making sales in the following Vermont towns must apply for a Vermont Business Tax Account for Local Option Taxes:
City/Town |
1% Sales Tax |
1% Meals Tax |
1% Rooms Tax |
Brattleboro |
|
√ |
√ |
Burlington |
√ |
|
|
Dover |
√ |
√ |
√ |
Manchester |
√ |
√** |
|
S. Burlington |
√ |
√ |
√ |
Stowe |
|
√ |
√ |
Stratton |
√ |
√ |
√ |
Williston |
√ |
√ |
√ |
** Effective April 1, 2008 |
These above local option taxes are administered by the Vermont Department of Taxes
|
Charter Taxes
Some city charters allow imposition of meals, lodging and entertainment taxes. These taxes are administered by the city. Contact the city clerks for information. Cities that have these taxes include:
City of Burlington 802.865.7018
City of Rutland 802.773.1801
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