Sales and Use Tax Statistics

This report presents taxable receipts for retail sales of tangible personal property.

• In these reports, the Gross Receipts number includes all reported sales, including items that are exempt from sales tax. This number is provided for reference.
• The Retail Receipts number includes only taxable sales; sales of exempted items do not appear in this number. Retail Receipts represent the sales to which the Vermont Sales Tax is applied.
• The Use Receipts number represents business purchases subject to Vermont Use Tax.

All receipts numbers included in the report are sales dollars, not tax revenue dollars. You can calculate tax revenue by multiplying the taxable receipts by the appropriate tax rate.

• The Sales and Use Tax Rate is 6%.
• Certain Municipalities may also impose a 1% local option tax on sales.

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, quarterly, and annual 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.

Sales and Use Statistic Report Update

The format of Sales and Use 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.

Years Available:

2024

2023

2022

2021

2020

2019

2018

2017

2016

2015

2014

2013

2012

2011

2010

2009

2008

2007

2006

2005