Vermont Use Tax
Use this line to report Use Tax on purchases made for your personal use. Business purchases must be reported on Form SU-451 or Form SU-452. If you buy an item that would have been subject to VT Sales Tax but did not pay the Sales Tax and the item was used in VT, you owe Use Tax. You acquire a Use Tax obligation when buying goods on the Internet, over the telephone, by mail order, or from a business that did not collect the VT Sales and Use Tax, or when buying in states or countries that do not have or do not appropriately collect the Sales Tax.
Commonly purchased items that give rise to Use Tax liability are:
- Electronic equipment;
- Furniture & home furnishings;
- Building materials; Cabinetry;
- Downloads of movies (purchased or rented),
- music, books or ringtones;
- Computer software (packaged or downloaded);
- Computer hardware & accessories;
- Books (hard copy or downloaded);
- Magazines (hard copy or downloaded);
- Auto & truck parts & accessories;
- Sporting goods (including but not limited to bicycles, treadmills, boats);
- CDs and DVDs.
Use Tax is the same rate as the State Sales Tax. Use Tax does not include the local option Sales Tax. The tax is on the selling price which includes shipping and handling charges.
You may use the optional Use Tax Reporting Table that bases your Use Tax liability on 0.08% of your Federal Adjusted Gross Income, provided that the cost of each item is less than $1,000.
If you use the Use Tax Reporting Table, the Department will not assess additional Use Tax unless a purchase with a total invoice amount of $1,000 is unreported. Use Tax on items purchased for a business must be reported on Form SU-451 or on Form SU-452 for a one-time purchase. Businesses cannot use the optional Use Tax Reporting Table.
Because proof of Sales Tax paid is required to register an ATV, dirt bike, boat, snowmobile or airplane, use Form SU-452. This form is available on the Department website, or by calling (802) 828-2515 or through the VT Department of Motor Vehicles. For more information or assistance, call the Department at (802) 828-2551
To view the Use Tax Reporting Table, please click here.
Your refund will be reduced, or your payment increased, by the amount you wish to contribute. Your refund or payment must cover all contribution amounts or no contribution is made.
- Nongame Wildlife Contribution - The Nongame Wildlife Fund was created to preserve our state's natural wildlife heritage that makes Vermont a special and unique place to live. Many species benefit from your gift, including loons, songbirds, frogs, turtles, bald eagles and butterflies. This is a convenient way to select wildlife for charitable giving. This gift is deductible on next year's Federal tax return as a charitable contribution.
- Children's Trust Fund Contribution - This fund aims to improve the lives of children and youths by sponsoring programs such as parenting education classes, youth leadership programs, out-of-school time activities, mentoring programs and literacy projects. These programs work to prevent juvenile delinquency, child abuse, and other potential problems children and families face.
- Vermont Veterans Fund Contribution - The VT Veterans Fund supports our nearly 60,000 honorably discharged veterans. It helps veterans who are homeless, need long-term care, or need transportation. It also helps veterans apply for benefits and supports recognition programs. You can show we care for our veterans by making a tax deductible contribution which will be used within VT. For more information, contact VT Office of Veterans Affairs, 118 State St., Montpelier, VT 05620-4401 or call 802-828-3379.