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If you need to reach us, please use the appropriate email address from the Department directory or schedule a virtual or telephone appointment. See our Flood Recovery Resources to learn more about available tax relief.

Collection and Reporting

An internet platform for short-term rentals of property for occupancy should maintain records including the name, address, and terms of rental transactions of persons acting as operators through the internet platform.

Vermont law states that such information, as well as any additional information that the Department may require, may be requested by the Vermont Department of Taxes.


32 V.S.A. Chapter 225: Meals and Rooms Tax
32 V.S.A. Chapter 233: Sales and Use Tax
Meals and Rooms Tax Regulations
Sales and Use Tax Regulations
Short-Term Rentals
The Vermont Meals and Rooms Tax: What You Should Know about Short-Term Rentals