Meals And Rooms Tax

Overview

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

Commissioner's Mandate for Multiple Locations
If you pay Meals and Rooms Tax for multiple locations, the Commissioner of Taxes has mandated that 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.

Commissioner's Mandate for Tax Exceeding $100,000
If your total Meals and Rooms Tax remitted for the prior calendar year exceeded $100,000, the Commissioner of Taxes has mandated that 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 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.

Forms and Publications

No. Instructions Title
8821-VT   Authorization To Release Tax Information
B-2   Notice of Change
BR-400   Application for Business Tax Account
BR-401   Change In Business Principals With Fiscal Responsibility
M-3   Vermont Meals Tax Exemption Certificate for Purchases of Meals For Resale
MRT-441 Instructions Meals and Rooms Tax Return
PA-1   Special Power of Attorney for use by Individuals, Businesses, Estates and Trusts
REF-620 Instructions Application for Refund of VT Sales and Use Tax or Meals and Rooms Tax
Publications
No.   Title
FS-1019   Vermont Meals and Rooms Tax for Business
FS-1021   Vermont Rooms Tax for Businesses
FS-1020   Vermont Meals Tax for Businesses
FS-1040   What Caterers Should Know About Vermont Business Taxes
FS-1012   Local Option Tax: What Is It and When Does It Apply?
FS-1006   Renting Your Room with a View?  The Vermont Meals and Rooms Tax: What You Should Know
FS-1010   How to Inform Customers When Meals, Rooms, or Alcohol Tax Is Included in the Pricing
FS-1114   Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages
FS-1085   Vermont Meals Tax on Vending Machines
IG-1152   Understanding Taxation on Chips and Soft Drinks in Vermont
NTC-1256   Meals and Rooms Tax - Record of Payment

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.

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.

2020 Record of Payment

Print Due Dates (pdf)

Tax Period Ending Due Date
12/31/2019 1/27/2020
1/31/2020 2/24/2020
2/28/2020 3/25/2020
3/31/2020 4/27/2020
4/30/2020 5/26/2020
5/31/2020 6/25/2020
6/30/2020 7/27/2020
7/31/2020 8/25/2020
8/31/2020 9/25/2020
9/30/2020 10/26/2020
10/31/2020 11/25/2020
11/30/2020 12/28/2020
12/31/2020 1/25/2021

Quarterly Filing Frequency

Tax Period Ending Due Date
12/31/2019 1/27/2020
3/31/2020 4/27/2020
6/30/2020 7/27/2020
9/30/2020 10/26/2020
12/31/2020 1/25/2021

LAWS, REGULATIONS AND GUIDANCE
Meals and Rooms Tax: Getting Started
Meals and Rooms Tax Law and Guidance
Reg. § 1.9202 Meals and Rooms Tax Regulation
32 V.S.A. Chapter 225 Meals and Rooms Tax

Contact

Commissioner Craig Bolio
(802) 828-2505 | Department Directory

Taxpayer Services
(802) 828-2865
Mon, Tue, Thu, Fri, 7:45 am-4:30 pm 

Taxpayer Assistance Window
1st Floor Lobby | 133 State Street
Montpelier, VT 05602
Temporarily Closed to the Public

Public Records Request
Statewide Public Records Database
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