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.
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. If you are a new business, go to Getting Started with Sales and Use Tax to learn the basics of Vermont Sales and Use Tax. This introduction includes instructions on how to register for a Vermont Business Tax Account, as well as how to calculate Sales Tax.
How to File
Taxpayers may file returns and pay tax due for Sales and Use Tax using myVTax, our free, secure, online filing site.
Commissioner's Mandate for Multiple Locations
If you pay Sales and Use 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 Sales and Use 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.
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
|B-2||Notice of Change|
|BR-400||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-458||Aviation Jet Fuel And Natural Gas|
|SUT-459||Election by Manufacturer or Retailer Occasionally Acting as a Contractor|
|FS-1017||Vermont Sales and Use Tax for Businesses|
|FS-1018||Vermont Use Tax for Businesses|
|FS-1012||Local Option Tax: What Is It and When Does It Apply?|
|FS-1213||Prewritten Software Accessed Remotely|
|FS-1212||Vermont Sales and Use Tax for Veterinary Medicine|
|FS-1173||Taxation of Fuels|
|FS-1114||Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages|
|FS-1169||Vermont Sales and Use Tax on the Rental and Cleaning of Linen and Similar Items|
|FS-1142||Vermont Sales and Use Tax Exemption for Forestry Machinery, Repair Parts, and Accessories|
|FS-1115||Vermont Sales and Use Tax for Hotels and Motels|
|FS-1112||Payment of Sales and Use Tax by Contractors|
|FS-1105||Vermont Sales Tax on Floral Arrangements|
|FS-1083||Vermont Tax on Purchases Made through 3SquaresVT|
|FS-1080||Vermont Sales and Use Tax on soft Drinks|
|FS-1078||Vermont Sales and Use Tax for Photographers Operating in Vermont|
|FS-1072||Taxation of Sales of Medical Marijuana and Related Paraphernalia|
|FS-1053||Agricultural Machinery, Equipment and Supplies: Taxable or Tax-Exempt?|
|FS-1052||Propane Gas Sold in Free-Standing Containers|
|FS-1182||Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities|
|FS-1028||General Guidelines on Sales Tax: What is Taxable and Exempt?|
|GB-1161||Vermont Sales & Use Tax for Automotive Repair Industry|
|IG-1152||Understanding Taxation on Chips and Soft Drinks in Vermont|
|NTC-1255||Sales and Use Tax - Record of Payment|
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.
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|
|Tax Period Ending||Due Date|
Return and tax due Jan. 25 following the tax year ending Dec. 31.
|Tax Period Ending||Due Date|