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.
The recent Supreme Court decision in South Dakota v. Wayfair has made the out-of-state vendor provisions of Act 134 of 2016 effective. Certain out-of-state vendors are now required to register with the State of Vermont and collect and remit sales tax beginning July 1, 2018. An out-of-state vendor making sales into the State 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. Please register for a sales tax license or contact tax.business@vermont.gov with questions. Read more >>
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.
Commissioner's Mandate for Multiple Locations: If you pay Sales and Use Tax for multiple locations, the Commissioner of Taxes has mandated that 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.
Commissioner's Mandate for Tax Exceeding $100,000: If your total Sales and Use Tax remitted for the prior calendar year exceeded $100,000, the Commissioner of Taxes has mandated that 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 and cannot file and pay through myVTax, you may still 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.
| Number | Title |
| GB-1268 | General Sales to Contractors: For Retailers - How To Determine Whether a Sale Is Taxable or Exempt |
| FS-1017 | Vermont Sales and Use Tax for Businesses |
| FS-1018 | Vermont Use Tax for Businesses |
| FS-1213 | Prewritten Software Accessed Remotely |
| FS-1212 | Vermont Sales and Use Tax for Veterinary Medicine |
| FS-1114 | Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages |
| FS-1169 | Vermont Sales and Use Tax on the Rental and Cleaning of Linen and Similar Items |
| FS-1142 | Vermont Sales and Use Tax Exemption for Forestry Machinery, Repair Parts, and Accessories |
| FS-1115 | Vermont Sales and Use Tax for Hotels and Motels |
| FS-1112 | Payment of Sales and Use Tax by Contractors |
| FS-1105 | Vermont Sales Tax on Floral Arrangements |
| FS-1083 | Vermont Tax on Purchases Made through 3SquaresVT |
| FS-1080 | Vermont Sales and Use Tax on Soft Drinks |
| FS-1078 | Vermont Sales and Use Tax for Photographers Operating in Vermont |
| FS-1072 | Taxation of Sales of Medical Marijuana and Related Paraphernalia |
| FS-1053 | Agricultural Machinery, Equipment and Supplies: Taxable or Tax-Exempt? |
| FS-1052 | Propane Gas Sold in Free-Standing Containers |
| FS-1182 | Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities |
| FS-1028 | General Guidelines on Sales Tax: What is Taxable and Exempt |
| GB-1161 | Vermont Sales & Use Tax for Automotive Repair Industry |
| IG-1152 | Understanding Taxation on Chips and Soft Drinks in Vermont |
| NTC-1255 | Sales and Use Tax - Record of Payment |
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 Filers
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.
2023 Sales and Use Tax Record of Payment
| Tax Period Ending | Due Date |
|---|---|
| 12/31/2022 | 1/25/2023 |
| 1/31/2023 | 2/23/2023 |
| 2/28/2023 | 3/27/2023 |
| 3/31/2023 | 4/25/2023 |
| 4/30/2023 | 5/25/2023 |
| 5/31/2023 | 6/26/2023 |
| 6/30/2023 | 7/25/2023 |
| 7/31/2023 | 8/25/2023 |
| 8/31/2023 | 9/25/2023 |
| 9/30/2023 | 10/25/2023 |
| 10/31/2023 | 11/27/2023 |
| 11/30/2023 | 12/26/2023 |
| 12/31/2023 | 1/25/2024 |
Quarterly Filers
| Tax Period Ending | Due Date |
|---|---|
| 12/31/2022 | 1/25/2023 |
| 3/31/2023 | 4/25/2023 |
| 6/30/2023 | 7/25/2023 |
| 9/30/2023 | 10/25/2023 |
| 12/31/2023 | 1/25/2024 |
Annual Filers
Return and tax due Jan. 25 following the tax year ending Dec. 31.
| Tax Period Ending | Due Date |
|---|---|
| 12/31/2022 | 1/25/2023 |
| 12/31/2023 | 1/25/2024 |
LAWS, REGULATIONS AND GUIDANCE
Sales and Use Tax: Getting Started
Sales and Use Tax Law and Guidance
Regulation § 1.9701
32 V.S.A. Chapter 233 Sales and Use Tax