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Vermont sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Vermont Department of Taxes — everything a remote seller needs to know about Vermont, on one page.

Economic nexus threshold
$100,000
Statewide base rate
6%
Transaction threshold
200
BurlingtonMontpelierRutlandBrattleboroStowe
Vermont · major filing jurisdictions
Nexus · Vermont

When you owe sales tax in Vermont.

Either type of nexus on its own requires you to register, collect, and remit. Vermont uses an OR test for economic nexus — hitting either the dollar threshold or the transaction count is enough.

Economic nexus
Threshold
$100,000 in gross sales delivered into Vermont, or 200 separate transactions
Measurement type
Sales OR transactions — whichever occurs first
Measurement period
Preceding 12 months (rolling)
Included
Gross sales into Vermont, including taxable sales, exempt sales, and sales made through a marketplace facilitator
Marketplaces
Marketplace-facilitated sales count toward your threshold — no excluded transaction types apply under Vermont's rule
Physical nexus
Employees / remote staffOffice or leased spaceWarehouse or 3PL inventoryReps, agents, contractorsConstruction activity

Any physical presence in Vermont — including a single remote employee or inventory stored at a Vermont fulfillment center — creates an obligation to register from the first sale, with no minimum revenue threshold.

Rates · Vermont

What you'll collect, city by city.

Vermont's 6% statewide rate applies to tangible personal property, SaaS, and downloaded digital goods. Some municipalities levy a 1% local option tax, bringing the combined rate to 7% — here's how the major cities compare.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
VermontStatewide base rate6%6%6%6%0%
Burlington7%7%7%7%0%
Montpelier6%6%6%6%0%
Rutland6%6%6%6%0%
Brattleboro7%7%7%7%0%
Stowe6%6%6%6%0%

Burlington and Brattleboro impose a 1% local option tax on top of the 6% state rate. Professional and general services are generally not subject to Vermont sales tax. Rates verified as of June 11, 2026.

Need the exact rate for a Vermont address or invoice? Our calculator returns the combined state and local rate for any Vermont delivery address.

Open the sales tax calculator
Taxability · Vermont

Is your product taxable in Vermont?

Vermont is broader than most states — tangible goods, SaaS, and downloaded digital products are all taxable, while professional and general services remain exempt.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Vermont are taxable at the combined rate for the delivery address — 6% statewide, 7% in municipalities with a local option tax.
SaaS & cloud softwareTaxableVermont taxes remotely-accessed software for both B2B and B2C customers — one of fewer than half the states that does so.
Downloaded digital goodsTaxableElectronically delivered products — including downloaded software, e-books, and digital media — are subject to Vermont sales tax.
Professional servicesNot taxableConsulting, legal, accounting, and similar professional services are exempt from Vermont sales tax.
General servicesNot taxableMost general labor and service transactions are exempt, though services that are part of producing a taxable physical good may be treated differently.
Bundled hardware + softwarePartialWhen taxable hardware and software are bundled, the entire sale may be taxable. Separately stating each component on the invoice can limit exposure on the software portion.
Filings · Vermont

Filing schedules and due dates.

The Vermont Department of Taxes assigns your filing frequency at registration based on expected tax liability and adjusts it as your Vermont revenue grows. Returns are due even for periods with zero taxable sales.

FrequencyReturnDue dateWho it applies to
MonthlyHigher-volume sellersSUT-451, Vermont Sales and Use Tax Return (filed via myVTax)25th of the following monthSellers with larger monthly Vermont tax liability, as assigned by the Department
QuarterlyMost commonSUT-451, Vermont Sales and Use Tax Return (filed via myVTax)25th of the month following the close of the quarter — Apr 25, Jul 25, Oct 25, Jan 25The default assignment for most remote sellers with moderate Vermont activity
AnnualSUT-451, Vermont Sales and Use Tax Return (filed via myVTax)January 25 for the prior calendar yearSmall sellers with low annual Vermont tax liability, as assigned

Crossed the Vermont threshold, or about to?

A Commenda expert will review your Vermont exposure, register you with the Vermont Department of Taxes via myVTax, and take over the SUT-451 filing calendar — usually within a week.

The state authority

Vermont Department of Taxes — Vermont's tax office.

The Vermont Department of Taxes administers sales and use tax through its myVTax online portal. One login covers registration, return filing, and payment — no separate local portals are required even in municipalities with a local option tax.

tax.vermont.gov/business

Registration via myVTax requires a Tax Portal username and password. Your account number will be issued in the format SUT-XXXXXXXX-XXX upon approval.

What you can do there
  • Register for a sales and use tax account

    Create a myVTax account and register for Vermont sales and use tax — there is no registration fee for remote sellers.

  • File SUT-451 returns and pay

    All SUT-451 returns, amendments, and payments are submitted through myVTax on your assigned monthly, quarterly, or annual schedule.

  • Look up local option tax jurisdictions

    Use the Department's resources to confirm whether a Vermont delivery address falls within a municipality that imposes the 1% local option tax.

  • Verify exemption certificates

    Confirm the validity of Vermont resale or exemption certificates presented by customers before honoring an exemption claim.

Exposure & exemptions · Vermont

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Vermont offers a voluntary disclosure program for sellers who come forward before the Department contacts them. Disclosing proactively reduces your lookback exposure and eliminates penalties.

Lookback
Typically 3 years under a VDA — versus the full uncapped period if the Department initiates contact first
Penalties
Waived under an approved voluntary disclosure agreement
Interest
Still owed on back taxes — interest relief is not generally available through the VDA program
Unfiled returns
No statute of limitations runs until a return is filed; coming forward stops the clock

Exemption certificates accepted

Collect a valid exemption certificate at the time of sale and retain it on file — the seller bears the burden of proof if the exemption is later questioned.

Resale
Vermont Form S-3, Resale Certificate — buyer must hold a valid Vermont sales tax account
Multi-state
Vermont accepts the Streamlined Sales Tax (SST) Exemption Certificate; Vermont is an SST full member state
Agricultural
Form S-3A exempts qualifying farm equipment, feed, seed, and other inputs used directly in agricultural production
Nonprofit / government
Qualifying nonprofits and government entities may present Form S-3 with supporting documentation; eligibility is narrow — verify each buyer's status

FAQ · Vermont

Vermont questions, answered.

The questions remote sellers ask us most about Vermont sales tax.
Read our FAQ library

Yes. Vermont taxes remotely-accessed software for both B2B and B2C customers. Cloud-based SaaS tools, subscription software, and hosted applications are all subject to Vermont sales tax at the rate of the customer's location — 6% in most of the state and 7% in municipalities with a local option tax.

Yes. Vermont taxes electronically delivered digital products, including downloaded software, e-books, digital music, and streamed media. This makes Vermont one of the broader states for digital product sellers.

Vermont uses an OR test: you have economic nexus if you exceed $100,000 in gross sales into Vermont or complete 200 or more separate transactions into Vermont — whichever occurs first — in the preceding 12 months.

Yes. Vermont does not exclude marketplace-facilitated transactions from the threshold calculation. Sales made through Amazon, Etsy, or other marketplace facilitators count toward both the $100,000 sales test and the 200-transaction test, even though the marketplace collects and remits the tax on those sales.

Vermont allows municipalities to impose a 1% local option tax on top of the 6% state rate. Burlington and Brattleboro are among the cities that have adopted it, resulting in a 7% combined rate. Remote sellers must charge the correct combined rate based on the delivery address.

The SUT-451 is Vermont's Sales and Use Tax Return. It is filed electronically through the myVTax portal at tax.vermont.gov. Your assigned frequency — monthly, quarterly, or annual — determines the due date, which is the 25th of the month following the close of each period.

Vermont's voluntary disclosure program lets you come forward, pay back taxes and interest, and have penalties waived — typically with a three-year lookback. If the Department contacts you first, you lose access to the program and face penalties on top of the full unpaid balance.

Yes. Commenda monitors your Vermont exposure, registers you with the Vermont Department of Taxes via myVTax, calculates the correct combined rate on every transaction, and files each SUT-451 on your assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.