Form Sut-451 Instructions - Sales And Use Tax Return

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FORM SUT-451 Instructions
Sales and Use Tax Return
On November 12, 2015, the Department will launch our new online filing system, myVTax.
All taxpayers can file and pay their Sales and Use Tax through myVTax for free.
Click here to go to to get started today.
General Information
Use BLUE or BLACK ink
Use only blue or black ink to complete forms. Use of pencil, red ink, purple ink, etc. may result in
a $25.00 “unprocessable return” fee.
What is Use Tax?
A seller must collect Vermont Sales Tax on tangible personal property at the time and place of the
sale. If your business makes purchases subject to Sales Tax, but it is not charged, then Use Tax is
imposed on your purchases. Here are some common reasons:
• You buy property out-of-state or have it delivered to you in Vermont and the vendor
does not charge sales tax.
• You bring into Vermont property you purchase from out-of-state. The tax is reduced by
any tax paid to the other state.
• You buy property in Vermont and the seller fails to collect the sales tax from you.
• You take items out of your inventory which you purchased tax-exempt and use them in
your business.
• You use property which you normally produce for sale in your business. The tax is on
the normal selling price for the property.
What is Local Option Sales Tax?
The State of Vermont has authorized certain municipalities to assess a 1.0% Local Option Sales
Tax, which is in addition to state Sales Tax. Local Option Sales Tax is based on the location
where the item is delivered. Vendors located within a Local Option Sales Tax municipality must
collect the tax on in-store sales and sales of items which are shipped to Local Option Sales Tax
municipalities. Vendors located outside Local Option Sales Tax municipalities must collect the tax
on items shipped into Local Option Sales Tax municipalities. Delivery charges are subject to any
state Sales and Local Option taxes.
MAILING YOUR RETURN
Mail to:
Vermont Department of Taxes
Taxpayer Services Division
PO Box 547
Montpelier, VT 05601-0547
Form SUT-451 Instructions
Page 1 of 2
Rev. 10/15

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