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                     Vermont Department of Taxes
                     PO Box 547
                     Montpelier, VT  05601-0547                                                                                                    *094521100*
                                                                          Form                                                                     * 0 9 4 5 2 1 1 0 0 *
                       VERMONT USE TAX RETURN
                                                                          SU-452
Buyers should use this form to report the 6% Vermont Use Tax due on all purchases of tangible personal property subject to
Vermont Sales Tax for which the tax was not otherwise paid.  Businesses registered to report Vermont Sales & Use tax must
report the Use tax on Vermont Sales & Use Tax Return, Form SU-451.  NOTE:  Individuals making purchases for nonbusi-
ness use may benefit by reporting the Use Tax on their Vermont Personal Income tax return.

BUYER
Social Security Number                               Federal ID Number, if applicable

Individual Last Name                                 First Name                                                                                              Initial

Business Name, if applicable

Mailing Address

City or Town                                                              State Zip Code                                                                     Check here if this is an
                                                                                                                                                             INTERNATIONAL
                                                                                                                                                   -         address

SELLER

Name (Individual or Business)                                                                                                                      Social Security or Federal ID Number

Mailing Address                                                      City                                                                          State ZIP
TRADE-IN OR ALLOWABLE INSURANCE CREDIT - Attach a copy of the invoice or other supporting documentation.
   FOR ALL PROPERTY:
A. Enter like kind trade-in credit allowed by the seller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              A.   ,   ,                             .
   FOR BOATS AND SNOWMOBILES ONLY:
B. Enter the amount received from the sale of another boat or snowmobile registered in your
   name if the sale was within three months prior to this purchase.  See instructions. . . . . . . . . . . . .                                  B.   ,   ,                             .
C. Insurance money received for a boat or snowmobile totally destroyed within three months
   prior to this purchase.  See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         C.   ,   ,                             .
D. Insurance money received for a boat or snowmobile damaged within three months prior to this
   purchase.  See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     D.   ,   ,                             .
                               Enter the allowable credit on Line 2 below
CALCULATION OF USE TAX
1. Purchase price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.   ,,.

2. Allowable credit from above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        2.   ,   ,                             .

3. Taxable amount.  Subtract Line 2 from Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 3.   ,,.

4. Amount of Vermont Use Tax due.  Multiply Line 3 by 6% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          4.       ,                             .
SIGNATURE
I certify that I have examined this return and to the best of my knowledge, it is true, correct, and complete.

                               Signature of buyer                                                                                                        Date
                                                                                                                                                             Form SU-452
                                                                                                                                                                                       Rev. 5/09



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                                                                                             *094521200*
 VERMONT USE TAX RETURN - Form SU-452, Side 2                                                * 0 9 4 5 2 1 2 0 0 *

DESCRIPTION OF ITEM(S) PURCHASED  (Attach list if necessary)
__________________________________________________________________________________________

____________________________________________________                       Date of purchase ____________________
                                                                                                     Month         Day          Year
BOATS, SNOWMOBILES, OR AIRCRAFT ONLY
Make _________________________________                             Model _______________________________________

Year __________                Hull, vehicle, or tail identification number___________________________________

                                                     INSTRUCTIONS
WHO SHOULD USE THIS FORM?                                          ALL OTHER PURCHASES
 Buyers not required to file Vermont Sales & Use Tax returns      If the purchases reported do not involve boats or snowmobiles,
  (Form SU-451) should use this form to report the Vermont         mail this return, together with your check or money order to the
  Use tax due on all purchases of tangible personal property for   Vermont Department of Taxes, PO Box 547, Montpelier VT 05601-
  which a Vermont Sales Tax was due and not paid at purchase.      0547.  If you are reporting the tax on more than one item, attach a
                                                                   list of the items, identifying each as requested on the front of this
 Buyers should also use this form to report all purchases of
                                                                   form.
  boats and snowmobiles to facilitate registration.
                                                                   CREDITS
WHO SHOULD NOT USE THIS FORM?
                                                                   You may be able to take one of four possible credits against the
 This form is not to be used by persons who should report both    purchase price in order to arrive at the amount subject to Use tax:
  Sales and Use taxes on form SU-451.
                                                                   A Any like kind trade-in credit allowed by the seller.  This credit
WHEN IS A USE TAX DUE?                                             applies to all property.
 A Use tax is due if no sales tax was paid on purchases of tan-   B The amount received from the sale of a boat or snowmobile
  gible personal property used or stored in Vermont.  Examples:    which was registered in your name.  This credit applies to boats
  Items ordered from catalogs, out-of-state purchases, publica-    and snowmobiles  only, and cannot exceed the book value.  The
  tion subscriptions, boats, snowmobiles, and aircraft.            sale must occur within three months before or after the purchase
                                                                   being reported on this return.
 Property purchased out-of-state, brought into Vermont, and
  used in a business is also subject to the Use tax.               If the sale has already occurred, enter the amount received, or the
                                                                   book value, on Line 2.  If the sale occurs after  the purchase
WHEN IS A USE TAX NOT DUE?                                         reported on this return, you may apply to the Department of Taxes
                                                                   for a refund of tax already paid on this purchase.
 On local option tax.
                                                                   In either case, a photocopy of the sales invoice must be included
 A Use tax is not due on any property if a Sales tax of at least  when you file this return.
  6% was paid legally to another state.
                                                                   C and D Insurance money received for a boat or snowmobile
 Property purchased out-of-state and brought into Vermont by      totally destroyed or damaged  within three months prior to the
  a nonresident for personal use is not subject to the Use tax.    purchase being reported on this return.  You may not claim an
  Persons owning real property in Vermont are not considered       insurance credit if the boat or snowmobile has been repaired and
  nonresidents.                                                    you are claiming a credit for sale or trade-in of the repaired item.
 Casual sales (items purchased from someone other than a busi-    The insurance credit applies only to boats and snowmobiles.
  ness or dealer) are also exempt.  Nonmotorized boats less than
  16 feet in length are an exempt casual sale.  All other sales of FILING DEADLINE
  boats, snowmobiles, and aircraft are subject to the Use tax.     This tax return is due on or before the 20th day of the month
                                                                   following the purchase, or at the time of registering a boat, snow-
REGISTRATION OF BOATS AND SNOWMOBILES                              mobile, or aircraft, whichever is earlier.
If you did not pay a Sales tax to a dealer when you bought your
boat or snowmobile, mail this return, together with your check or  LATE FILING AND LATE PAYMENT CHARGES
money order for the registration fee, any potential title fee, and Any tax due and unpaid by the due date of this return will bear
Use tax, to the Vermont Department of Motor Vehicles, 120 State    interest at the statutory rate, and a penalty of 5% per month, up to
Street, Montpelier, VT  05603.                                     a maximum of 25%, may be assessed.  Late filing may also result
You must submit proof of payment (such as a purchase invoice, or   in the imposition of a $50.00 late filing fee.  Please call Taxpayer
an exemption from tax) before a registration certificate can be    Services Division of the Department of Taxes at (802) 828-2551
granted.  Keep a photocopy of this tax return for your records.    with any questions you may have.






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