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Have you made a purchase on-line or through a catalog?
You may owe the Vermont Use Tax

What is the Use Tax?
The Use Tax is similar to the Sales Tax. You are required to pay the use tax on taxable purchases when the vendor does not collect the sales tax. This occurs when you make certain purchases on line, or from catalogs or when you drive to other states to make purchases and bring the items home. Out of state vendors are not required by law to collect the Vermont Sales tax if they have no physical presence in Vermont, but tax on the sale is still due.

How do I pay the Vermont Use Tax?
If you are making a business purchase, please see the note at the bottom of this page. For individual taxpayers, read on …
Keep a record of your taxable purchases and submit your payment when you file your Vermont Income tax form IN-111. If you do not file a Vermont income tax form but your purchase is delivered to Vermont, you can fill out the SU-452 available on-line to print and mail to the Vermont Department of Taxes

Important note – Business owners should register with the Department of Taxes and pay the use tax when submitting their SU-451 – to learn more about registration for the sales and use tax, click here.



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