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Sales and Use 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 >>

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.


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.

      

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

Quarterly Filing Frequency

Quarter Ending Return and Tax Due
March 31 April 25
June 30 July 25
September 30 October 25
December 31 January 25

Monthly Filing Frequency
You must pay sales tax for the month by the 25th day of the following month. (Exception: January’s payment is due the 23rd day of February.) For example, sales tax for the month of June must be paid by July 25.


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.

Are you ready to create an account in myVTax?

Paper Returns
If you have a single location and cannot file and pay through myVTax, you may still use the paper forms.

Form SUT-451, Sales and Use Tax Return and instructions

Want to learn more about sales and use tax?

LAWS, REGULATIONS AND GUIDANCE
Regulation § 1.9701 
32 V.S.A. Chapter 233 Sales and Use Tax

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