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 >>
What's New: Prewritten Software
Effective July 1, 2024, all sales of prewritten software are subject to Vermont Sales and Use Tax, including software purchased on storage media, downloaded to a computer system, or accessed remotely via the internet. 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.
- E-file Requirement for 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.
- E-file Requirement forTax 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 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 a Payment on an Established Business Account | GB-1208 | 2024 |
| myVTax Guide: How to Make a Payment | GB-1135 | 2024 |
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
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.
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 |