Meals And Rooms Tax

The Vermont Meals and Rooms Tax is paid when purchasing meals or alcoholic beverages served in bars and restaurants and when renting a room.

Filing Methods

Online
All taxpayers may file returns and pay tax due for Meals and Rooms Tax using myVTax, our free, secure, online filing site.  If you must pay tax for multiple locations, or if your total tax remitted for the year exceeds $100,000, the Commissioner of Taxes has mandated that you use myVTax.

Paper Returns
If you have a single location and cannot file and pay through myVTax, you may still use the paper forms.

Forms

No. Instructions Title
8821-VT   Authorization To Release Tax Information
B-2   Notice of Change
BR-400 Instructions 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

See all Publications and Fact Sheets

Due Dates

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.

Download and Print Due Dates

2019 Record of Payment

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.

Tax Period Ending Due Date
12/31/2018 1/25/2019
1/31/2019 2/25/2019
2/28/2019 3/25/2019
3/31/2019 4/25/2019
4/30/2019 5/28/2019
5/31/2019 6/25/2019
6/30/2019 7/25/2019
7/31/2019 8/26/2019
8/31/2019 9/25/2019
9/30/2019 10/25/2019
10/31/2019 11/25/2019
11/30/2019 12/26/2019
12/31/2019 1/27/2020

Quarterly Filing Frequency

Tax Period Ending Due Date
12/31/2018 1/25/2019
3/31/2019 4/25/2019
6/30/2019 7/25/2019
9/30/2019 10/25/2019
12/31/2019 1/27/2020

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