Meals and Rooms Tax Statistics

The Vermont Department of Taxes publishes Meals and Rooms Tax data by month, quarter, calendar year, and fiscal year.

Reports present taxable receipts of restaurant meals, lodging, and alcoholic beverages served in restaurants. These receipts numbers are sales dollars, not tax revenue dollars. You can calculate tax revenue by multiplying meals, rooms, or alcohol receipts by the appropriate tax rate (below).

Reports are grouped into Monthly and Multiple Period reports. Monthly reports hold information for monthly filers only, while Multiple Period reports hold information for monthly and quarterly filers. Reports are further broken down into Preliminary and Updated reports. Preliminary and Updated reports are created 75 and 180 days after a taxpayer’s filing period ends. Consequently, updated reports include more returns for any given period.

Review the Guide to Meals and Rooms Tax and Sales and Use Tax Statistical Data for detailed information on how the spreadsheets are formatted and how to read the data.

Meals and Rooms Statistic Report Update

The format of Meals and Rooms Tax reports has been updated as of October 2024. All reports for 2024 and final (“Update”) reports for 2023 will be reposted with the new format. Reposted reports also include a correction to an error in the application of filing frequencies:

• Monthly reports now display data exclusively for monthly filers

• Multiple Period reports include data for monthly, quarterly, and annual filers

We recommend downloading the updated reports to ensure you have the most accurate information.

Tax Rates for Meals, Lodging, and Alcohol:

• 9.0% on sales of prepared and restaurant meals

• 9.0% on sales of lodging and meeting rooms in hotels

• 10.0% on sales of alcoholic beverages served in restaurants

• Certain municipalities may also impose a local option tax on meals, rooms, and alcohol

Years Available:

2024

2023

2022

2021

2020

2019

2018

2017

2016

2015

2014

2013

2012

2011

2010

2009

2008

2007

2006

2005