Sales and Use Tax

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 about South Dakota v. Wayfair.

How to File

• Online - Taxpayers may file returns and pay tax due for Sales and Use Tax using myVTax, our free, secure, online filing site. Taxpayers who have sales subject to Local Option Tax must file electronically.

• E-file Requirement for Multiple Locations - If you pay Sales and Use Tax for multiple locations, 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.

• E-file Requirement forTax Exceeding $100,000 - If your total Sales and Use Tax remitted for the prior calendar year exceeded $100,000, 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, do not make sales subject to Local Option Tax, and cannot file and pay through myVTax, you may 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.

Sales and Use Tax Forms and Guidance

myVTax Instructions

Tax Forms and Instructions

Sales and Use Tax Chart

Fact Sheets and Guidance

Sales and Use Tax Statistics

Filing Deadlines

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.

Monthly Filing Frequency

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.

Quarterly Filing Frequency

Annual Filing Frequency

Statutes, Rules, and Regulations