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Major Vermont Taxes

Sales and Use Tax

The general sales tax rate is imposed on the buyer on the purchase price of tangible personal property, amusement charges, fabrication charges, and some public utility charges. There are 46
exemptions from the tax which include medical items, food, manufacturing machinery, equipment and fuel, residential fuel and electricity, clothing and shoes.

Rate: 6%

The Use Tax is imposed on the buyer at the same rate (6%) as the sales tax. The buyer pays the Use Tax when the sellers fail to collect the sales tax or the items is purchased from a source
where no tax is collected. The Use Tax applies to items taxable under the Sales Tax.

Certain Municipalities may also impose a local option tax on sales. Read more about Local Option Taxes.

E-Mail the Sales and Use Tax Unit


Tax Types :
- Business Entity Income Tax
- Cigarette and Tobacco Taxes
- C Corporation Income Tax
- Estate and Gift Taxes
- Fiduciary Tax
- Franchise Tax
- Fuel Gross Receipts / Petroleum Distributor
- Health Care Claims Tax
- Individual Income Tax
- Land Gains and Real Estate Withholding
- Meals and Rooms Tax
- Motor Vehicle Tax
- Property Tax
- Property Transfer Tax
- Sales and Use Tax

Vermont Department of Taxes, 133 State Street, Montpelier, Vermont 05633-1401