Skip to main content

Meals And Rooms Tax

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.

2023 Meals and Rooms Tax Record of Payment
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

Meals and Rooms Tax Forms and Instructions

Number Instructions Title
B-2   Notice of Change
BR-400   Application for Business Tax Account
BR-401   Change In Business Principals With Fiscal Responsibility
M-3   Vermont Meals Tax Exemption Certificate for Purchases of Meals For Resale
MRT-441 Instructions Meals and Rooms Tax Return
REF-620 Instructions Application for Refund of Vermont Sales and Use Tax, Meals and Rooms Tax, or Local Option Tax