![]() Enlarge image | 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 |
![]() Enlarge image | *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. |