Industry Guidance

Accommodations

Sales and Use Tax guidance for items used by a hotel or motel.

Renting spare rooms or other types of lodging to visitors.

The application of Vermont Rooms Tax for accommodations made through booking agents.

 IMPORTANT ANNOUNCEMENT: Please refer to Addendum 7 for the details of the Executive Order.

On March 24, 2020, the Governor issued an Executive Order directing all Vermonters to stay at home or in their place of residence, leaving only for essential reasons and further directing all businesses and non-profit entities to cease operations unless these entities provide services or functions deemed critical to public health and safety (“Stay Home/Stay Safe”).

For the purpose of clarifying Stay Home/Stay Safe as it relates to the suspension of lodging operations, “lodging” shall include, but not be limited to, hotels, motels, bed and breakfasts, inns, short term rentals, such as those made available through VRBO, Homeaway, AirBnb and other services, parks for recreational vehicles and campgrounds, all public and private camping facilities including those managed by the Vermont Department of Parks and Recreation. Lodging may be provided for the following purposes:

1. Housing vulnerable populations (emergency shelter for homeless individuals) as arranged through the state.

2. Providing accommodations for health care workers, or other workers deemed necessary to support public health, public safety or critical infrastructure.

3. Use of lodging properties being as quarantine facilities as arranged by the state.

4. Limited verifiable extenuating circumstances for the care and safety of Vermonters.

On-line reservations shall be suspended and lodging providers shall post a prominent notice on their web platforms which advises potential guests that reservations for lodging in Vermont, as allowed above, shall be accepted by phone only. Lodging providers may permit existing guests to remain through the end of their scheduled stay, however, may not allow extended stay or new reservations, except for the purposes set forth above.

Except as otherwise set forth herein, this Addendum to the Executive Order shall take effect upon signing and shall continue in full force and effect until April 15, 2020, at which time the Governor, in consultation with the Vermont Department of Health, the Agency of Human Services and the Department of Public Safety/Division of Emergency Management shall assess the emergency and determine whether to amend or extend this Order.

The Vermont State Police and all county and municipal law enforcement agencies shall monitor the compliance with this Executive Order by lodging providers and notify the Office of the Attorney General regarding potential non-compliance using a reporting method prescribed by the Department of Public Safety. The Attorney General shall take such steps as he deems necessary and reasonable to ensure the compliance of lodging providers with this Executive Order.

The Agency of Commerce and Community Development continues to assess and respond to the community impacts of COVID-19 on Vermont businesses and provide updates. Thank you for your efforts to protect public health during this challenging time. Current information about the response is available on the Health Department’s COVID-19 website.

Agriculture

Learn more about what's taxable and what exemptions are available for purchases made for agricultural production.

Automotive

Review our Sales and Use Tax guide for the automotive repairs industry.

Beverage Manufacturing & Sales

Information for brewers, winemakers, and distillers: Vermont Taxes and the manufacture and sale of alcoholic beverages.

Caterers

Caterers must follow the same laws and regulations that apply to restaurants. The Vermont Meals and Rooms Tax applies to caterers, but caterers may have some other situations unique to the industry. In addition, Vermont Sales and Use Tax may apply to caterers as they rent or purchase supplies for their businesses or make sales to their customers. Depending on where the meals are delivered, the caterer may have to collect and remit local option tax. Caterers should read our fact sheet specifically for caterers and for the rental and cleaning of linen and similar items.

Contractors

Guidance for contractors on the proper application of the Vermont Sales and Use Tax.

Forestry and Logging

Learn more about the specific types of machinery and repair parts that were exempted from the Vermont Sales and Use Tax.

Florists

A general overview of the unique sales tax situations for florists operating in Vermont.

Hemp and Cannabidiol (CBD) Products

Review the legal basis for taxing or exempting hemp and cannabidiol products in Vermont.

Marijuana Sales (Medical)

Understand the taxation of sales of medical marijuana and related paraphernalia.

Nonprofit Organizations

If you operate or manage a nonprofit, you should learn which Vermont taxes apply to you.

Photographers

Find out how Vermont Sales and Use Tax applies to photographers operating in Vermont.

Renewable Energy

Learn about taxation of renewable energy in Vermont.

Valuation of Solar Plants

Solar Plant Subject to the Uniform Capacity Tax

Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities (fact sheet)

Vermont Sales Tax Exemption Certificate for Net Metering, Home or Business Energy Systems or Solar Hot Water Systems

Veterinary Services

Guidance and a general listing of the types of transactions generally exempted from Vermont Sales and Use Tax for veterinary medicine.