FORM SUT-451 Instructions    

                               Sales and Use Tax Return
                                                                                                          Page 1

     All taxpayers can file and pay their Vermont Sales and Use Tax through myVTax for free.

                Click www.myVTax.vermont.gov to get started today.

                               General Information 
Forms
     Forms may be updated more than once per year.  Always download the most recent version from 
     tax.vermont.gov/forms.

Use BLUE or BLACK ink                                                                                     INSTR  (Place at FIRST page)
     Use only blue or black ink to complete forms.  Use of pencil, red ink, purple ink, etc., may result  Instr. pages 
     in a $25 fee because the form cannot be processed.  Unprocessed forms are treated as not filed.
What is Use Tax?
     A seller must collect Vermont sales tax on tangible personal property at the time and place of the 
     sale.  If your business makes purchases subject to sales tax, but it is not charged, then use tax is 1 - 2
     imposed on your purchases.  Here are some common reasons why you might owe use tax:
                •  You buy property out-of-state or have it delivered to you in Vermont and the vendor 
                does not charge sales tax.
                •  You bring into Vermont property you purchase from out of state.  The tax is reduced by 
                any tax paid to the other state.
                •  You buy property in Vermont and the seller fails to collect the sales tax from you.
                •  You take items out of your inventory which you purchased tax-exempt and use them in 
                your business.
                •  You use property which you normally produce for sale in your business. The tax is on 
                the normal selling price for the property.
What is Local Option Sales Tax?
     The state of Vermont has authorized certain municipalities to assess a 1.0% local option sales 
     tax, which is in addition to state sales tax.  Local option sales tax is based on the location where 
     the item is delivered.  Vendors located within a municipality with a local option sales tax must 
     collect the tax on in-store sales and sales of items which are shipped to local option sales tax 
     municipalities.  Vendors located outside municipalities with local option sales taxes must collect 
     the tax on items shipped into municipalities with local option sales taxes.  Delivery charges are 
     subject to the highest applicable tax rate unless separately stated on the receipt or invoice.
     If you are required to report Local Option Sales Tax, you must file through myVTax.

                                                                            Form SUT-451 Instructions
                                                                                            Page 1 of 2
                                                                                            Rev. 09/22

                FORM SUT-451 Line-by-Line Instructions

Line 1      Total Sales  Enter the total of all sales (taxable and nontaxable) of tangible personal property for 
            the reporting period.  This includes rentals of tangible personal property, amusement charges,       Page 2
            fabrication charges, printing charges, digital downloads and telecommunication charges.
Line 2      Nontaxable Sales  Enter the amount of sales included in Line 1 which were exempt from sales and 
            use tax and for which no tax was collected. 
Line 3      Taxable Sales  Subtract Line 2 from Line 1. 
Line 4a     Total Vermont Sales Tax Due  Multiply the amount on Line 3 by the Vermont sales and use tax 
            rate shown on this line. 
Line 4b     Total Vermont Use Tax Due  Enter the amount of tax due on purchases subject to use tax, such as 
            purchases made under a tax exemption but converted to a taxable use and purchases from vendors 
            not collecting the Vermont sales tax including vendors from outside the state of Vermont. 
Line 4c     Total Tax Due  Add Lines 4a and 4b and enter the amount here. 

                                     LOCAL OPTION TAXES
                Check our website for updates on new Local Option municipalities.                                INSTR  (Place atLAST page)
                                                                                                                 Instr. pages 

         NOTE:  If you are required to report Local Option Sales Tax, you must file through myVTax.

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                                     MAILING YOUR RETURN
Mail to:    Vermont Department of Taxes
            Taxpayer Services Division
            PO Box 547
            Montpelier, VT  05601-0547

                              CONTACTING THE DEPARTMENT
Email           tax.business@vermont.gov
Telephone       (802) 828-2551  (7:45 a.m. - 4:30 p.m.)
Fax             (802) 828-5787
Web Address     www.tax.vermont.gov

                                                                          Form SUT-451 Instructions
                                                                                                   Page 2 of 2
                                                                                                   Rev. 09/22