Vermont Sales Tax is charged on the retail sales of tangible personal property unless exempted by law. The sales tax rate is 6%. Vermont Use Tax is imposed on the buyer at the same rate as the sales tax. If you are a new business, go to Getting Started with Sales and Use Tax to learn the basics of Vermont Sales and Use Tax. This introduction includes instructions on how to register for a Vermont Business Tax Account, as well as how to calculate Sales Tax.
Out-of-state vendors making sales in Vermont must register and collect sales tax if they made sales of at least $100,000 or 200 individual transactions during any preceding twelve-month period, per Act 134 of 2016. Please register for a sales tax license or contact tax.business@vermont.gov with questions. Read more >>
Effective July 1, 2024, all sales of prewritten software are subject to Vermont Sales and Use Tax, including software purchased on storage media, downloaded to a computer system, or accessed remotely via the internet. Read more >>
Log into myVTax, and click the button for Amending Returns
Submit the amended return with the word Amended marked at the top of the form.
| Title | Number | Revised |
|---|---|---|
| myVTax Guide: How to Make a Payment on an Established Business Account | GB-1208 | 2024 |
| myVTax Guide: How to Make a Payment | GB-1135 | 2024 |
| Form Number | Instructions | Title | Revised |
|---|---|---|---|
| B-2 | Notice of Change | ||
| BR-400 | Application for Business Tax Account | ||
| BR-401 | Change In Business Principals with Fiscal Responsibility | ||
| F0003 | Streamlined Exemption Certificate | ||
| REF-619 | Application for Refund of Miscellaneous Taxes | ||
| REF-620 | Instructions | Application for Refund of Vermont Sales and Use Tax, Meals and Rooms Tax, or Local Option Tax | |
| S-3 | Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit | ||
| S-3A | Vermont Sales Tax Exemption Certificate for Agricultural Fertilizers, Pesticides, Machinery & Equipment | ||
| S-3C | Vermont Sales Tax Exemption Certificate for Contractors Completing A Qualified Exempt Project | ||
| S-3E | Vermont Sales Tax Exemption Certificate for Net Metering, Home or Business Energy Systems Or Solar Hot Water Systems | ||
| S-3F | Vermont Sales Tax Exemption Certificate for Fuel or Electricity | ||
| S-3M | Vermont Sales Tax Exemption Certificate for Manufacturing, Publishing, Research & Development, or Packaging | ||
| S-3T | Dental - Vermont Sales Tax Exemption Certificate for Purchases of Toothbrushes, Floss and Similar Items of Nominal Value to be Given to Patients for Treatment | ||
| S-3V | Vermont Sales Tax Exemption Certificate for Registrable Motor Vehicles Other Than Cars and Trucks | ||
| S-3W | Vermont Sales Tax Exemption Certificate for Forestry and Wood Products Machinery, Equipment, and Repair Parts | ||
| SUT-451 | Instructions | Sales and Use Tax Return | |
| SU-452 | Vermont Use Tax Return | ||
| SUT-458 | Aviation Jet Fuel and Natural Gas | ||
| SUT-459 | Election by Manufacturer or Retailer Occasionally Acting as a Contractor |
| Title | Effective |
|---|---|
| Vermont Sales Tax Schedule | 2023 |
| Title | Number | Revised |
|---|---|---|
| Agricultural Machinery, Equipment, and Supplies: Taxable or Tax-Exempt? | FS-1053 | 2023 |
| Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages | FS-1114 | 2023 |
| Campgrounds: What Operators Should Know about Vermont Business Taxes What Operators Should Know about Vermont Business Taxes | FL-1316 | 2023 |
| General Guidelines on Sales Tax: What is Taxable and Exempt | FS-1028 | 2024 |
| General Sales to Contractors: For Retailers - How to Determine Whether a Sale Is Taxable or Exempt | GB-1268 | 2020 |
| Sales Tax Reference for Contractors | BR-1299 | 2024 |
| Propane Gas Sold in Free-Standing Containers | FS-1052 | 2024 |
| Sales and Use Tax Record of Payment | NTC-1255 | 2024 |
| Taxation on Chips and Soft Drinks in Vermont | FS-1151 | 2024 |
| Vermont Sales & Use Tax for Automotive Repair Industry | GB-1161 | 2023 |
| Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities | FS-1182 | 2018 |
| Vermont Sales and Use Tax Exemption for Forestry Machinery, Repair Parts, and Accessories | FS-1142 | 2024 |
| Vermont Sales and Use Tax for Businesses | FS-1017 | 2024 |
| Vermont Sales and Use Tax for Hotels and Motels | FS-1115 | 2019 |
| Vermont Sales Tax and Maple Production | FS-1312 | 2022 |
| Vermont Sales and Use Tax for Photographers Operating in Vermont | FS-1078 | 2020 |
| Vermont Sales and Use Tax on Floral Arrangements | FS-1105 | 2024 |
| Vermont Tax Tips for Event Organizers and Vendors | FS-1292 | 2023 |
| Vermont Use Tax for Businesses | FS-1018 | 2024 |
| Type | Instructions |
|---|---|
| Sales and Use Tax Statistics | Guide to Meals and Rooms Tax and Sales and Use Tax Statistical Data |
The 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. Form SUT-451, Sales and Use Tax Return, together with payment, are due on the dates indicated.
You must pay Sales Tax for the month by the 25th day of the following month. For example, Sales Tax for the month of June must be paid by July 25.
| Tax Period Ending | Due Date |
|---|---|
| 12/31/2023 | 1/25/2024 |
| 1/31/2024 | 2/23/2024 |
| 2/29/2024 | 3/25/2024 |
| 3/31/2024 | 4/25/2024 |
| 4/30/2024 | 5/28/2024 |
| 5/31/2024 | 6/25/2024 |
| 6/30/2024 | 7/25/2024 |
| 7/31/2024 | 8/26/2024 |
| 8/31/2024 | 9/25/2024 |
| 9/30/2024 | 10/25/2024 |
| 10/31/2024 | 11/25/2024 |
| 11/30/2024 | 12/26/2024 |
| 12/31/2024 | 1/27/2025 |
| Tax Period Ending | Due Date |
|---|---|
| 12/31/2023 | 1/25/2024 |
| 3/31/2024 | 4/25/2024 |
| 6/30/2024 | 7/25/2024 |
| 9/30/2024 | 10/25/2024 |
| 12/31/2024 | 1/27/2025 |
| Tax Period Ending | Due Date |
|---|---|
| 12/31/2023 | 1/25/2024 |
| 12/31/2024 | 1/27/2025 |
| Title | Section |
|---|---|
| Sales and Use Tax Regulation | Regulation § 1.9701 |
| Sales and Use Tax | 32 V.S.A. Chapter 233 |
| Number | Instructions | Title |
|---|---|---|
| B-2 | Notice of Change | |
| BR-400 | Application for Business Tax Account | |
| BR-401 | Change In Business Principals with Fiscal Responsibility | |
| F0003 | Streamlined Exemption Certificate | |
| REF-619 | Application for Refund of Miscellaneous Taxes | |
| REF-620 | Instructions | Application for Refund of Vermont Sales and Use Tax, Meals and Rooms Tax, or Local Option Tax |
| S-3 | Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit | |
| S-3A | Vermont Sales Tax Exemption Certificate for Agricultural Fertilizers, Pesticides, Machinery & Equipment | |
| S-3C | Vermont Sales Tax Exemption Certificate for Contractors Completing A Qualified Exempt Project | |
| S-3E | Vermont Sales Tax Exemption Certificate for Net Metering, Home or Business Energy Systems Or Solar Hot Water Systems | |
| S-3F | Vermont Sales Tax Exemption Certificate for Fuel or Electricity | |
| S-3M | Vermont Sales Tax Exemption Certificate for Manufacturing, Publishing, Research & Development, or Packaging | |
| S-3T | Dental - Vermont Sales Tax Exemption Certificate for Purchases of Toothbrushes, Floss and Similar Items of Nominal Value to be Given to Patients for Treatment | |
| S-3V | Vermont Sales Tax Exemption Certificate for Registrable Motor Vehicles Other Than Cars and Trucks | |
| S-3W | Vermont Sales Tax Exemption Certificate for Forestry and Wood Products Machinery, Equipment, and Repair Parts | |
| SUT-451 | Instructions | Sales and Use Tax Return |
| SU-452 | Vermont Use Tax Return | |
| SUT-458 | Aviation Jet Fuel and Natural Gas | |
| SUT-459 | Election by Manufacturer or Retailer Occasionally Acting as a Contractor |
Commissioner Craig Bolio
Deputy Commissioner Rebecca Sameroff
(802) 828-2505 | Department Directory
Taxpayer Services
(802) 828-2865
Mon, Tue, Thu, Fri, 7:45 am-4:30 pm
Taxpayer Assistance Window
1st Floor Lobby | 133 State Street
Montpelier, VT 05602