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Whether starting a new business in Vermont or
seeking to register a foreign (non-Vermont) entity to
do business in the state of Vermont, the Corporations
Division of the Vermont Secretary of State’s office, as
the state registry for business entity registrations and
maintenance, is the place to start.

What can you do on the Secretary of State’s online registration portal? You can simultaneously
register your business with:

1. Vermont Secretary of State
FORM (Place at FIRST page)
2. Vermont Department of Taxes (Meals and Rooms, Sales and Use, Withholding taxes) Form pages

3. Vermont Department of Labor

If you have already registered your trade name with the Secretary of State but didn’t register
1 - 6
for Sales and Use, Meals and Rooms, and/or Withholding taxes at that time, you can still use their
online registration portal. Go to www.bizfilings.vermont.gov/online, log in with your user name
and password, and click on “Department of Taxes Online Services” on the left hand side of the
screen.

Ready to start? For free and convenient registration, click or go to the link below:

https://sos.vermont.gov/corporations/registration/

Depending on the business type and other factors, you may need to file separately with other
Vermont agencies. Simultaneous filing on the Secretary of State’s online registration portal is not
available at this time. These may include:

• Vermont Department of Economic Development

• Vermont Department of Liquor Control

To help speed the processing of your application, please use the Secretary of State’s online
registration portal. Use this paper form only if you do not have access to the internet.

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Vermont Department of Taxes PO Box 547 Montpelier, VT 05601-0547
Phone: (802) 828-2551
*204001100*
VT Form Application for
*204001100*
BR-400 BUSINESS TAX ACCOUNT Page 2

TYPE OR PRINT - Please read instructions and answer all questions completely.

PART 1 - APPLICANT INFORMATION
1. Business Type (check one)
 Sole Proprietor (Indiv., Married Couple or Civil Union)  Single Member LLC  LLC
 Partnership  S-Corporation  C-Corporation
 Federal Government  VT State Government  501(c)(3)
 Other ______________________________________
2. Business/Entity Name

If Sole Proprietorship, enter Full Legal Name of Proprietor*
Last Name First Name M. I.

3. Federal Employer ID Number 4. Social Security Number (Sole Proprietorship only)

5. Legal or Trade Name of Business (d/b/a)

6a. Primary 6-digit NAICS Number 6b. Brief description of business

7. Mailing Address of Business 8. City State ZIP

9. Physical Address of Business (Do not enter PO Box) 10. City State ZIP

11. Telephone Number 12. Fax Number

13. Email Address

14. Date authorized to do business in Vermont 15. State of Incorporation
by Vermont Secretary of State ____ / ____ / ________ (LLC, Partnership, S-Corp, or C-Corp)
mm dd yyyy
16. Business Activity (Check all that apply in Vermont)
 Manufacturer  Wholesale  Service
 Retail  Hotel / Motel / Bed & Breakfast
 Construction  Restaurant  Other _________________________

*If married or civil union, please complete Schedule BR-400A for additional owner/member.

Form BR-400
Page 1 of 3
Rev. 12/20

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*204001200*
From Form BR-400, Part 1, Lines 2-4
*204001200*
Business Name __________________________________________ FEIN ___________________ Page 3
Sole Proprietor Name _____________________________________ SSN ___________________

PART 2 - APPLICANT QUESTIONS

Please consult the Instructions if you are unclear on what taxes you may be required to collect or remit.

1. Will your business be required to collect Sales and Use Tax? ....................................  Yes  No

2. Will your business be required to collect Meals and Rooms Tax? .................................  Yes  No

3. Will your business be required to withhold Vermont Income Tax? ...............................  Yes  No

4. Did you purchase an existing business or are you starting a new business?
......................................................  Purchased an existing business. Complete Part 3.
......................................................  Starting a new business.

5. Is your business a distributor or wholesaler of cigarettes? ......................................  Yes  No

6. Is your business a distributor or wholesaler of tobacco products other than cigarettes? .............  Yes  No

7. Do you purchase tobacco products other than cigarettes from outside the State of Vermont? ........  Yes  No

8. Will your business be a distributor or wholesaler of malt or vinous beverages in the State of Vermont? ...  Yes  No

9. Will your business be making retail sales of aviation jet fuel in the State of Vermont? ................  Yes  No

10. Will your business deliver any of the following fuels to customers? .........................  Yes  No
 Heating Oil  Propane  Kerosene  Coal  Natural Gas  Electricity

11. Will your business need to make exempt purchases for your inventory or to produce your product? ...  Yes  No

12. Will you be paying wages, salaries or commissions to Vermont residents working outside Vermont? ..  Yes  No

It is your responsibility to report any changes in your products or services which will affect your tax liability
to the Vermont Department of Taxes in writing.

PART 3 - PREVIOUS OWNERSHIP
1. Name of previous owner - Last Name First Name M. I. 2. Date you purchased business (mmddyyyy)

3. Address of previous owner 4. Date of 32 V.S.A. § 3260 Notice (see instructions)
(mmddyyyy)
5. City State ZIP

Form BR-400
Page 2 of 3
Rev. 12/20

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*204001300*
From Form BR-400, Part 1, Lines 2-4
*204001300*
Business Name __________________________________________ FEIN ___________________ Page 4
Sole Proprietor Name _____________________________________ SSN ___________________

PART 4 - COMPLIANCE CHECK - All applicants must complete this section.
1. Has the Vermont Department of Taxes required a bond for this business entity or any business
entity in which any person listed in Part 1 was an officer or held a 20% or more interest?  Yes*  No
2. Has the Vermont Department of Taxes suspended or revoked a Sales and Use or Meals and
Rooms Tax license for this business entity or any business entity in which any person listed in  Yes*  No
Part 1 was an officer or held a 20% or more interest?
3. Have you previously had a principal interest in a business with a Vermont Business Tax account?  Yes*  No
*If any answer in Part 3 is “Yes”, please attach explanation.

PART 5 - CERTIFICATION - All applicants must complete this section.
I certify under pains and penalty of perjury this application is true, correct and complete to the best of my knowledge.

Signature _________________________________________________ Title ___________________________________

Name ____________________________________________________ Date ___________________________________
(Please print)

Additional Information / Comments

Please allow two weeks for processing. If you need expedited processing, please contact us.

Send or fax completed application to: Questions? Contact us by:
Vermont Department of Taxes
PO Box 547 Telephone: (802) 828-2551, option #3
Montpelier, VT 05601-0547 Email: tax.business@vermont.gov
Fax: (802) 828-5787

Form BR-400
Page 3 of 3
Rev. 12/20

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Vermont Department of Taxes    PO Box 547     Montpelier, VT  05601-0547
Phone:  (802) 828-2551
VT Schedule                                                                             *2040A1200*
                      Business Principals with 
                                                                                        *2040A1200*
BR-400A               Fiscal Responsibility                                                                                Page 5

                                                                                        Attach to Form BR-400

From Form BR-400, Part 1, Lines 2-4
Business Name  ___________________________________________________________________  FEIN _______________________________
Sole Proprietor Name  ______________________________________________________________  SSN   _______________________________

PRINCIPAL #1
Last Name                          First Name                                   MI Social Security Number

Address                                                                            Title

City                                State     ZIP Code                             Telephone Number

Foreign Country                               Email Address

PRINCIPAL #2
Last Name                          First Name                                   MI Social Security Number

Address                                                                            Title

City                                State     ZIP Code                             Telephone Number

Foreign Country                               Email Address

PRINCIPAL #3
Last Name                          First Name                                   MI Social Security Number

Address                                                                            Title

City                                State     ZIP Code                             Telephone Number

Foreign Country                               Email Address

PRINCIPAL #4
Last Name                          First Name                                   MI Social Security Number

Address                                                                            Title

City                                State     ZIP Code                             Telephone Number

Foreign Country                               Email Address

Attach additional Schedule BR-400A if needed for additional business principals.

                                                                                                         Schedule BR-400A
                                                                                                         Rev. 12/20

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Vermont Department of Taxes    PO Box 547     Montpelier, VT  05601-0547
Phone:  (802) 828-2551
 VT Schedule                                                                           *2040B1200*
                      Account Application                                              *2040B1200*
 BR-400B                                                                                                                                    Page 6
                                                                                       Attach to Form BR-400

From Form BR-400, Part 1, Lines 2-4
Business Name  ___________________________________________________________________  FEIN _______________________________
Sole Proprietor Name  ______________________________________________________________  SSN   _______________________________

             * If filing for more than one tax type or location, file multiple copies of this form. *

                                             Tax Type - Check ONE
         Meals and Rooms (MR)                 Sales and Use (SU)                            Withholding (WH) 
          (complete Lines 1-3 and 7-10d)                (complete Lines 1-3 and 7-10d)        (complete Lines 4-10d)

 1.  Start Date (or Expected Start Date) 2. Estimate of annual TAX liability       3.  Business Operation                                   FORM  (Place at LAST page)
   (Lines 1-3 for MR or SU only)                                                                                                            Form pages 
                                          $500 or less                              Year Round   Occasional
         
                                          $501 or more                              Seasonal   Months of Operation:
        ____ / ____ / ________
          mm        dd              yyyy                                               from _______ to _______
                                                                                                           mm                   mm
 4.  Start Date (or Expected Start Date) 5. Estimate of quarterly TAX liability    6.  Federal Withholding  
                                                                                                                                            1 - 6
   (Lines 4-6 for WH only)                                                             Depositing Requirement 
                                          $2,499 or less
                                                                                     Annual       Semi-weekly
        ____ / ____ / ________            $2,500 -  $8,999
          mm        dd              yyyy                                             Quarterly    Not Yet  
                                          $9,000 or more - Requires ACH Credit
                                                                                     Monthly               Established

  7. Name of Payroll/Filing Service used                                                                      No filing 
                                                                                                            
                                                                                                              service
  8. Your Business Physical Location (Do not enter PO Box) 

                                                                                                             Same as 
     City                                                                State ZIP                            Applicant

 9.  Your Business Mailing Address

                                                                                                             Same as 
     City                                                                State ZIP                            Applicant

  10a. Person to contact - Last Name         First Name                                10b. Telephone Number

 10c.  Title                                                                           10d. Fax Number

 10e.  Email address

                                                                                                          Schedule BR-400B
                                                                                                                                  Rev. 12/20

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