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Vermont Department of Taxes Sales and Use Tax Returner faster processing, file and pay Sales and Use Tax online at syntax.Vermont.gov.INSTRUCTIONS FOR USING THIS FILLING FORM SUT451 is on the next.
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Vt sut 451 FAQ
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Vermont Sales Tax is charged on the retail sales of tangible personal property unless exempted by law. The sales tax rate is 6%. Vermont Use Tax is imposed on the buyer at the same rate as the sales tax.
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Vermont has state sales tax of 6%, and allows local governments to collect a local option sales tax of up to 1%. There are a total of 155 local tax jurisdictions across the state, collecting an average local tax of 0.179%.
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The local option sales tax (LOST) is a 1 percent sales tax activated by a local referendum and imposed on the purchase, sale, rental, storage, use, or consumption of tangible personal property and related services.
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Find Vermont's tax rates here. Employees fill out W-4VT, Vermont Employee's Withholding Allowance Certificate, to be used when calculating withholdings. Vermont does not have any reciprocal agreements with any other states. There are no local income taxes in Vermont.
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Product-based Exemption An item is exempt from tax based on the product type or category. Tangible personal property in this category is exempt from sales tax regardless of who purchases the product or how it will be used. For example, drugs intended for human consumption is a product-based exemption.
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To verify a Vermont resale certificate, you may call the Department of Taxes at 802-828-2505 Option 2 to verify the Vermont Tax Account Number provided in the Form S-3 is valid and active.
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As of November 2022, the Vermont Department of Taxes will only accept returns from businesses who collect and report Local Option Tax if they are filed electronically. Local option tax is calculated as 1% of the taxable (net) sales for each town.
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