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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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