The Department will provide temporary relief to Vermont businesses who owe Meals and Rooms Tax or Sales and Use Tax.
Businesses that are unable to meet the March 25 and April 25 filing deadlines will not be charged any penalty or interest for late submissions. Business who can meet the deadlines for filing and payment should continue to do so.
It is important to note this is not an abatement of the tax collected. The Commissioner of Taxes does not have the authority to provide an abatement of these taxes once they have been collected. This is also not a cancelation of these taxes moving forward. Therefore, businesses must continue to collect Meals and Rooms and Sales and Use Taxes as they normally would.
The Department is working closely with the Vermont Legislature to determine our next step in this challenging and unprecedented time. Please continue to check this website for updates.
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
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.
If you have a single location and cannot file and pay through myVTax, you may still use the paper forms.
Amend a Return
Log into myVTax, and click the button for Amending Returns
Submit the amended return with the word Amended marked at the top of the form.
Forms and Publications
|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|
|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|
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.
|Tax Period Ending||Due Date|
Quarterly Filing Frequency
|Tax Period Ending||Due Date|