Sales and Use Tax

Vermont Sales Tax is charged on the retail sales of tangible personal property unless exempted by law. The sales tax rate is 6%. Vermont Use Tax is imposed on the buyer at the same rate as the sales tax.

The recent Supreme Court decision in South Dakota v. Wayfair has made the out-of-state vendor provisions of Act 134 of 2016 effective. Certain out-of-state vendors are now required to register with the State of Vermont and collect and remit sales tax beginning July 1, 2018. An out-of-state vendor making sales into the State must register and collect sales tax if they made sales of at least $100,000 or 200 individual transactions during any preceding twelve-month period. Please register for a sales tax license or contact tax.business@vermont.gov with questions. Read more >>

Filing Methods

Online
Taxpayers may file returns and pay tax due for Sales and Use Tax using myVTax, our free, secure, online filing site.  If you pay Sales and Use Tax for multiple locations, or if your total Sales and Use Tax remitted for the year exceeds $100,000, the Commissioner of Taxes has mandated that you must file and pay electronically using 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
B-2   Notice of Change
BR-400 Instructions Application for Business Tax Account
BR-401   Change In Business Principals With Fiscal Responsibility
REF-619   Application for Refund of Miscellaneous Taxes
REF-620 Instructions Application for Refund of VT Sales and Use Tax or Meals and Rooms Tax
F0003   Streamlined Exemption Certificate
S-3   Vermont Sales Tax Exemption Certificate for Purchases For Resale And By Exempt Organizations
S-3A   Vermont Sales Tax Exemption Certificate For Agricultural Fertilizers, Pesticides, Machinery & Equipment
S-3C   Vermont Sales Tax Exemption Certificate For Contractors Completing A Qualified Exempt Project
S-3E   Vermont Sales Tax Exemption Certificate For Net Metering, Home Or Business Energy Systems Or Solar Hot Water Systems
S-3F   Vermont Sales Tax Exemption Certificate For Fuel Or Electricity
S-3M   Vermont Sales Tax Exemption Certificate For Manufacturing, Publishing, Research & Development, Or Packaging
S-3T   Vermont Sales Tax Exemption Certificate for Purchases of Toothbrushes, Floss and Similar Items of Nominal Value to be Given to Patients for Treatment
S-3V   Vermont Sales Tax Exemption Certificate For Registrable Motor Vehicles Other Than Cars And Trucks
S-3W   Vermont Sales Tax Exemption Certificate for Forestry and Wood Products Machinery, Equipment, and Repair Parts
SUT-451 Instructions Sales and Use Tax Return
SU-452   Vermont Use Tax Return
SUT-459   Election by Manufacturer or Retailer Occasionally Acting as a Contractor

See all Publications and Fact Sheets

Due Dates

The 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. Form SUT-451, Sales and Use Tax Return, together with payment, are due on the dates indicated.

Download and Print Due Dates

2019 Record of Payment

Monthly Filers

You must pay sales tax for the month by the 25th day of the following month. For example, sales 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 Filers

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

Annual Filers

Return and tax due Jan. 25 following the tax year ending Dec. 31.

Tax Period Ending Due Date
12/31/2018 1/25/2019
12/31/2019 1/27/2020

LAWS, REGULATIONS AND GUIDANCE
Sales and Use Tax: Getting Started
Sales and Use Tax Law and Guidance
Regulation § 1.9701 
32 V.S.A. Chapter 233 Sales and Use Tax