Vermont sales tax codes and rates
Vermont's state sales tax rate is 6%; county and city rates come on top and are not included. A Nefin company that sells into Vermont gets 2 sales codes, each named after the line of the SUT-451 it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under VT-4b, and Nefin works out the use tax due.
Vermont codes from the SUT-451
Each code is “VT-” plus the line it fills on the SUT-451. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| VT-3 | VT taxable sales 6% (SUT-451 Line 3) | 6% |
| VT-2 | VT nontaxable sales: resale, exempt, out-of-state (SUT-451 Line 2) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| VT-4b | VT purchases subject to use tax (SUT-451 Line 4b takes the tax only) | 0% |
Vermont in the tax books
Nefin’s sales tax book has one row per invoice and one column per SUT-451 line; these are the Vermont columns and the totals worked out from them.
Sales Tax Book
Vermont - SUT-451
- [VT-3]Taxable sales (Line 3)
- [VT-2]Nontaxable sales (Line 2)
Totals Nefin calculates
- [VT-1] Total sales (Line 1)Sum of the net amounts in [VT-3] + [VT-2]
- [VT-4a] Total state sales tax due 6% (Line 4a, local option excluded)Net amount × 6%, from [VT-3]
Use Tax Book
Vermont - SUT-451
- [VT-4b]Purchases subject to use tax (for Line 4b)
Totals Nefin calculates
- [VT-4b-TAX] Use tax due 6% (enter this tax amount on Line 4b)Net amount × 6%, from [VT-4b]
Frequently asked questions
What is the Vermont sales tax rate?
The state rate is 6%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Vermont sales tax codes does Nefin set up?
2 sales codes from the SUT-451, for example VT-3 (VT taxable sales 6% (SUT-451 Line 3)), VT-2 (VT nontaxable sales: resale, exempt, out-of-state (SUT-451 Line 2)).
How does Nefin handle Vermont use tax?
Book a purchase on which the vendor charged no Vermont tax under VT-4b (VT purchases subject to use tax (SUT-451 Line 4b takes the tax only)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 6%.
Are these Vermont codes official?
They are a starting point. Each code follows a line of the SUT-451, but check them against your return before you file, and edit them in Settings, VAT rates.