Sales and Use Tax

Overview

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.

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 >>

How to File

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 and Publications

No. Instructions Title
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
Publications
No.   Title
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-1028   General Guidelines on Sales Tax: What is Taxable and Exempt?
FS-1018   Vermont Use Tax for Businesses
FS-1017   Vermont Sales and Use Tax for Businesses
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
View   Updated: Statement of Vermont Department of Taxes on Vermont Click Through Nexus Law

Filing Deadlines

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.

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.

2020 Record of payment

Print Due Dates (pdf)

Tax Period Ending Due Date
12/31/2019 1/27/2020
1/31/2020 2/24/2020
2/28/2020 3/25/2020
3/31/2020 4/27/2020
4/30/2020 5/26/2020
5/31/2020 6/25/2020
6/30/2020 7/27/2020
7/31/2020 8/25/2020
8/31/2020 9/25/2020
9/30/2020 10/26/2020
10/31/2020 11/25/2020
11/30/2020 12/28/2020
12/31/2020 1/25/2021

Quarterly Filers

Tax Period Ending Due Date
12/31/2019 1/27/2020
3/31/2020 4/27/2020
6/30/2020 7/27/2020
9/30/2020 10/26/2020
12/31/2020 1/25/2021

Annual Filers

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

Tax Period Ending Due Date
12/31/2019 1/27/2020
12/31/2020 1/25/2021

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