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Vermont Sales Tax

On this page you will find handy sales and use tax information about Vermont.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Vermont that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

6.000% The state has reduced rates for sales of certain types of items.
Range of Local Rates

0% – 1% Some local jurisdictions do not impose a sales tax.
Local Rates Apply to Use Tax

No
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

12/1/2015
REPORTING REQUIREMENTS

5/24/2011 and 7/1/2017
ECONOMIC NEXUS

7/1/2018 (following Wayfair decision) – see state notice
MARKETPLACE NEXUS

6/1/2019
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

August 1, 2013 - May 1, 2014

Go to Vermont Amnesty Page
AMNESTY INCLUSION PERIODS

Three year lookback period.

TAX TYPES AND CONDITIONS

Use Tax
AMNESTY BENEFITS

Waiver of penalties and 50% of interest due for the period reviewed. Reduced lookback period.

Administration Information
Streamlined Sales Tax Status

Full Member
NUMBER OF TAXING AUTHORITIES

15 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

The 25th (23rd of February) of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

Vermont Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: manufacturing, publishing, R&D, agricultural machinery and equipment, forestry and wood products machinery, equipment, and repair parts, manufacturing components & packaging, over-the-counter drugs, food sold by grocery stores for home consumption, clothing, medical equipment and supplies

 

Entity types of exemptions: federal government, State of Vermont, nonprofit organizations qualifying for exempt status under federal law at 26 U.S.C. § 501(c)(3), agricultural organizations qualifying under 26 U.S.C. § 501(c)(5) in some circumstances, volunteer fire departments, ambulance companies, and rescue squads

 

Vermont Exemption Certificate Forms
State Links
State Tax Web Page

Vermont Department of Taxes
Rate Look-Up Page

Vermont Sales Tax Rate Look-Up
Registration Link

Register for Vermont Sales Tax
History & Fun Facts
HISTORY

  • Vermont first imposed its sales and use tax in 1969.
  • Vermont amended its sales and use tax laws in 2003 to conform with the Streamlined Sales and Use Tax Agreement.
FUN FACTS
  • Vermont’s food and beverage sales tax exemption does not extend to soft drinks or sweetened beverages. Soft drinks, however, do not include milk or milk/milk substitute products or beverages that contain greater than 50% vegetable or fruit juice.

Vermont Bill Would Repeal SST Conformity

Vermont became a full member of the SST Governing Board on January 1, 2007. However, recent legislation has been introduced that, if enacted, would repeal conforming changes and force the state to withdraw from the SST Agreement. (H.B. 244, February…

Vermont Rules on Taxability of Veterinary Supplies

In a Formal Ruling, the Vermont Department of Taxes discussed which products they consider to qualify as “veterinary supplies” which are exempt in the state. The exemption is limited to supplies which are directly used in the treatment of animals…

Vermont Becomes SSTP Associate Member State

Vermont was accepted as an associate member of the Streamlined Sales and Use Tax Governing Board. Provided it completes all certified service provider (CSP) certification requirements by January 1, 2007, it will become a full member state as of that…

Vermont to hold two tax holidays for personal computer purchases.

Computers sold for personal use during the periods from August 7th through August 9th and October 9th through October 11th will be exempt from sales tax. A list of specific equipment qualifying for the exemption will be published by the…

Vermont sales tax holiday enacted.

From August 9, 2003 through August 11, 2003 personal computers purchased by individuals for personal use are exempt from Vermont sales tax and local option tax. This exemption is only applicable for new or used single-processor desktop, laptop or notebook…