If you purchased items over the internet, mail-order, over the phone, or bought it out of state and used the items in Vermont and the seller did not charge any taxes on the items sold, you may owe Vermont Use Tax.
Use tax helps ensure that Vermont’s “bricks and mortar” retailers and those selling on other platforms such as the internet are all operating on a level playing field. Use tax has the same rate of 6%, rules, and exemptions as sales tax.
NOTE: Use tax does not apply to local option tax.
You may use the Use Tax Worksheet here to help you calculate the tax you owe.
To enter any Use Tax that you owe within your account, please follow the steps below:
- State Section
- Edit (three dots)
- Answer the questions according to your situation
- Use Tax