Industry Guidance

Accommodations and Food Service 
Administrative and Support
Agriculture, Forestry, Fishing, and Hunting
Construction
Manufacturing
Other Services
Professional, Scientific, and Technical Services
Real Estate, Rentals, and Leasing
Retail Trade
Utilities

ACCOMMODATIONS AND FOOD SERVICE

Traveler Accommodation

• Campgrounds
• Hotels and Motels
• Linens
• Short-Term Rentals

Food Services and Drinking Places

• Caterers
• Linens
• Restaurants
• 3SquaresVT
• Soft Drinks
• Taxation of Chips and Soft Drinks

ADMINISTRATIVE AND SUPPORT 

Booking Agencies

• Booking Agents 

AGRICULTURE, FORESTRY, FISHING, AND HUNTING

Agriculture

• Agricultural Machinery, Equipment & Supplies
• Cannabis Cultivation
• Hemp Plants
• Maple

Forestry

• Forestry and Wood Products Machinery, Equipment, Repair Parts and Accessories

CONSTRUCTION

Contractors

• Contractors

MANUFACTURING

Alcoholic Beverages

• Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages
• Reporting Malt and Vinous Beverages Sold Direct to Retailers

Maple

• Maple Production

OTHER SERVICES

Automotive

• Vermont Sales and Use Tax Guide for the Automotive Repairs Industry

Dry Cleaning, Laundry Services, and Linen Supply

• Linens

Nonprofit Organizations

• Tax-Exempt Nonprofit Organizations
• Vermont Business Taxes and Your 501(c)(19) Organization

PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES

Photographers

• Photographers

Veterinary

• Veterinary Medicine

REAL ESTATE, RENTALS, AND LEASING

Rentals

• Landlord Certificate

RETAIL TRADE

Cannabis

• Cannabis Retail Sale

Cigarette and Tobacco Products

• Licensed Dealer of Cigarette and Tobacco Products
• Prevent All Cigarette Trafficking (PACT) Act
• Tax Rates for Cigarettes, Tobacco Products, and E-cigarettes

Fairs, Farmers Markets, Flea Markets, Concerts, and Festivals

• Vermont Tax Tips for Event Organizers and Vendors
• Organizers of Events with Multiple Vendors Template (xlsx)

Florists

• Vermont Sales and Use Tax on Floral Arrangements

Food and Beverage

• Soft Drinks
• 3SquaresVT

Fuel

• Fuel
• Propane Gas Sold in Free-Standing Containers

Hemp and Cannabidiol (CBD)

• Hemp and Cannabidiol (CBD) Products

Vending Machine Operators

• Understanding Taxation of Chips and Soft Drinks in Vermont 
• Vermont Meals Tax on Vending Machines

UTILITIES

Solar

• Solar Plants Subject to the Uniform Capacity Tax
• Valuation of Solar Plants
• Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities
• Vermont Sales Tax Exemption Certificate for Net Metering, Home or Business Energy Systems or Solar Hot Water Systems