The Vermont Meals and Rooms Tax is paid when purchasing meals or alcoholic beverages served in bars and restaurants and when renting a room. If you are a new business, go to Getting Started with Meals and Rooms Tax to learn the basics of Vermont Meals and Rooms Tax. This introduction includes instructions on how to register for a Vermont Business Tax Account, as well as how to apply for a Meals & Rooms Tax license.
How to File
Online Filing
All taxpayers may file returns and pay tax due for Meals and Rooms Tax using myVTax, our free, secure, online filing site.
Commissioner's Mandate for Multiple Locations
If you pay Meals and Rooms 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 Meals and Rooms 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.
Paper Returns
If you have a single location and cannot file and pay through myVTax, you may still use the paper forms.
Amend a Return
Online
Log into myVTax, and click the button for Amending Returns
Paper Returns
Submit the amended return with the word Amended marked at the top of the form.
Forms and Publications
| Number | Title |
|---|---|
| FS-1019 | Vermont Meals and Rooms Tax for Business |
| FS-1021 | Vermont Rooms Tax for Businesses |
| FS-1020 | Vermont Meals Tax for Businesses |
| FS-1040 | What Caterers Should Know About Vermont Business Taxes |
| FS-1006 | Renting Your Room with a View? The Vermont Meals and Rooms Tax: What You Should Know |
| FS-1010 | How to Inform Customers When Meals, Rooms, or Alcohol Tax Is Included in the Pricing |
| FS-1114 | Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages |
| FS-1085 | Vermont Meals Tax on Vending Machines |
| IG-1152 | Understanding Taxation on Chips and Soft Drinks in Vermont |
| NTC-1256 | Meals and Rooms Tax - Record of Payment |
Filing Deadlines
The Vermont 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.
Monthly Filing Frequency
You must pay meals and rooms tax for the month by the 25th day of the following month. For example, meals and rooms tax for the month of June must be paid by July 25.
| Tax Period Ending | Due Date |
|---|---|
| 12/31/2022 | 1/25/2023 |
| 1/31/2023 | 2/23/2023 |
| 2/28/2023 | 3/27/2023 |
| 3/31/2023 | 4/25/2023 |
| 4/30/2023 | 5/25/2023 |
| 5/31/2023 | 6/26/2023 |
| 6/30/2023 | 7/25/2023 |
| 7/31/2023 | 8/25/2023 |
| 8/31/2023 | 9/25/2023 |
| 9/30/2023 | 10/25/2023 |
| 10/31/2023 | 11/27/2023 |
| 11/30/2023 | 12/26/2023 |
| 12/31/2023 | 1/25/2024 |
Quarterly Filing Frequency
| Tax Period Ending | Due Date |
|---|---|
| 12/31/2022 | 1/25/2023 |
| 3/31/2023 | 4/25/2023 |
| 6/30/2023 | 7/25/2023 |
| 9/30/2023 | 10/25/2023 |
| 12/31/2023 | 1/25/2024 |
LAWS, REGULATIONS AND GUIDANCE
Meals and Rooms Tax: Getting Started
Meals and Rooms Tax Law and Guidance
Reg. § 1.9202 Meals and Rooms Tax Regulation
32 V.S.A. Chapter 225 Meals and Rooms Tax