Transient Vendors are vendors who sell items for a limited time and have no permanent
place of business at that location. Examples of places where transient vendor sales
may take place are at fairs, bazaars, flea markets, art or craft shows, concerts.
NOTICE TO PROMOTERS OF EVENTS WITH TRANSIENT VENDORS
Promoters of events such as flea markets, shows, exhibitions, etc. with 25 or more
vendors selling taxable items must provide a list of participating vendors at least one
day prior to the event for verification the vendors are registered to collect VT tax. The
list must include the vendor’s name and his or her VT tax account number. The
promoter must notify the VT Department of Taxes within 10 days after the event if there
are changes to the original list of participating vendors.
Fax lists to (802) 828- 5282 or as an attachment to an email to:
Anyone who sells taxable items in VT must obtain a business tax account and license
from the Vermont Department of Taxes and collect and remit on those sales. This
requirement applies for all sales even if the sales are for one day or regularly throughout
the year. You will receive your license after processing of your application. There is no
fee for the license.
NOTE: An out-of-state retailers coming into Vermont must obtain a Vermont license.
The out-of-state license is not a substitute for the Vermont license.
Application for a License
Complete VT Form BR-400. For sales tax, complete sections 1, 2 and 8. For meals tax,
complete sections 1, 3 and 8. If you are in a town that has local option taxes, also
complete section 6. The application is available on the department’s web site or by
calling (802) 828-2551.
Sales Subject to State Sales Tax
Sales tax must be collected on most retail sales. Most clothing and shoes are exempt
from the state sales tax. Clothing accessories are taxable, for example: sunglasses,
jewelry, belts, handbags, wallets. Other examples of taxable items: backpacks,
sleeping bags, blankets, tools, toolbelts, auto parts, athletic cleats or clothing, rugs, art
work, crafts, records, compact discs, video tapes, musical tapes, housewares. Food is
not taxed under the sales tax but may be subject to meals tax.
Charges for admission to an amusement such as tickets for carnival rides, tickets for
concerts, dramatic performances, or art exhibitions; charges to play a game of chance,
view a curiosity or other exhibit, entrance fee to gun or sports show, are subject to sales
Local Option Sales Tax
Towns may impose a 1% local option sales tax. Items subject to the State sales tax are
subject to the local option sales tax. A business with a permanent location selling at a
temporary location in a town with a local option sales tax is required to collect the local
Sales subject to State Meals Tax
In Vermont, meals are subject to the meals tax.
Examples of taxable meals:
heated food or beverages
ice cream cones or dishes or sundaes
food and beverage supplies by a restaurant
soda or other beverages by the
Examples of food exempt from tax:
whole loaf of bread
individual bakery items sold three or more at a time
Local Option Meals Tax
Towns may impose a 1% local option meals tax. A business with a permanent location
selling at a temporary location in a town with local option tax is required to collect the
local option tax.
Local Option Meals Tax information.
Reporting and Remitting The Tax
When your application is processed, you will receive your license, a tax chart to help
you calculate the correct amount of tax on your sales, and a return. The due date is
printed on this return. You can also file and pay electronically on the Department’s web
site through VTBizFile. A business with a permanent location selling at a temporary
location in a town with the location option tax reports the tax on their regular tax return.
NOTE: Vermont sales tax law exempts a casual sale. A casual sale is a one-time or
occasional sale of property acquired by the owner for personal use and the owner does
not regularly sell that type of property. Example: A homeowner selling clothes or toys
outgrown by his or her children at a garage sale or a flea market is a casual sale and
No casual sale exemption exists for sales of meals and rooms.
Form Orders via E-mail: email@example.com