How to File Vermont Sales Tax Online in 2026

Vermont sales tax is filed online through myVTax, the Vermont Department of Taxes' free portal, on the Sales and Use Tax Return (Form SUT-451). Monthly returns are due on the 25th of the following month (with the Department's listed exception of the 23rd in February), quarterly returns are due on the 25th of April, July, October, and January, and a return is required even when no tax is due.

This guide covers who files and how often, how to set up and file in myVTax, how to handle Vermont's 1% local option tax, how to file with no sales, how to amend a return, how to pay, and what late filing costs.

This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the Vermont Department of Taxes before you file.

Vermont sales tax filing at a glance

• Who administers it: Vermont Department of Taxes.
• Online portal: myVTax. Filing and payment are free.
• Return: Sales and Use Tax Return, Form SUT-451 (the paper version of the return).
• Filing frequency: Monthly or quarterly, based on the prior calendar year's sales and use tax liability. The Department assigns your frequency at registration.
• Due dates: The 25th of the month after the reporting period, except that the Department lists the 23rd for February.
• Zero returns: Required for every filing due date, except for authorized "occasional" filers.
• Payment: ACH debit (free) or credit card (3% fee) in myVTax, or check or money order.
• Rates: 6% state sales and use tax, plus a 1% local option tax in participating municipalities.
• Economic nexus: Out-of-state sellers with at least $100,000 in sales or 200 individual sales transactions into Vermont during a preceding 12-month period.

Who has to file, and how often

Businesses that sell taxable tangible personal property in Vermont must register for a business tax account and license, then file a return for each assigned period. Out-of-state sellers are included: the Department says a vendor making sales into Vermont must register and collect sales tax if it made sales of at least $100,000 or 200 individual sales transactions during any preceding 12-month period. All sales count toward the threshold, taxable or not, unless everything the business sells is exempt in Vermont. Our Vermont sales tax guide covers registration and nexus in more detail. For product-level examples, see our posts on Vermont SaaS sales tax and what is exempt from sales tax in Vermont.

Sellers that sell through a marketplace are treated differently only if the marketplace collects and remits Vermont sales tax on their behalf. The Department's Wayfair FAQ says a remote seller still registers and collects on sales the marketplace does not cover, so check with your marketplace.

The Department's FAQ sets filing frequency by the prior year's liability:

The Department says it assigns your filing frequency at registration. The paper Form SUT-451 also has an annual reporting-period box, but the Department's FAQ describes only monthly and quarterly filing, so confirm with the Department whether an annual schedule applies to you. The Department also says sellers who meet the remote seller threshold will most likely need to file monthly.

Before you start: register and get into myVTax

Vermont businesses, including nonprofits, must register for a Vermont Business Tax Account and license before collecting tax. Registration and the license are free, and the license must be displayed where customers can see it. Our sales tax permit overview explains the general process. A business with more than one location has one myVTax account, but each location needs its own license.

You can file in myVTax with a login. You must file electronically if any of these applies:

• You pay Sales and Use Tax for multiple locations.
• Your total Sales and Use Tax remitted for the prior calendar year exceeded $100,000.
• You have sales subject to local option tax.

If none of those apply, you have a single location, and you cannot file through myVTax, you may use the paper form. The Department will consider a written request for an exemption from the electronic filing requirement based on extraordinary circumstances.

Before filing, gather your business name, federal ID number, mailing address, reporting period, and business tax account number, along with total sales, total nontaxable sales, taxable sales, any use tax due, and taxable sales made in local option tax municipalities. For wholesale sales, see our Vermont resale certificate guide for what to collect from buyers.

Step-by-step: filing a Vermont return in myVTax

1. Log in to myVTax and select the option to file a return for your sales and use tax account.
2. Confirm your business information and reporting period. Choose the month or quarter you are filing.
3. Enter total sales. This is all sales of tangible personal property for the period, taxable and nontaxable. The Department's form instructions say it includes rentals of tangible personal property, amusement charges, fabrication charges, printing charges, digital downloads, and telecommunication charges.
4. Enter nontaxable sales. Report the sales included in total sales that were exempt and for which you collected no tax. Taxable sales are total sales minus nontaxable sales.
5. Review the state sales tax. The form applies the 6% state rate to taxable sales.
6. Enter use tax, if any. Use tax is due on purchases where no Vermont tax was charged, such as purchases from vendors not collecting Vermont tax.
7. Add local option tax by town. If you collected local option tax, use the link in myVTax to add local option taxes, then enter the amount you collected for each town.
8. Submit and pay. Make your payment on the payment screen at the end of the submission, or pay separately in myVTax.

Filing in Vermont plus other states? Kintsugi files and remits for you, from $75 per filing, with free monitoring. Book a demo or start free.

Local option tax and rate pitfalls

Vermont sales tax is destination-based, meaning tax applies where the buyer takes possession of the item or where it is delivered. Some municipalities add a 1% local option tax on sales, so a taxable sale to a customer in one of those towns is taxed at 7% in total, and the Department says you should calculate local option tax as 1% of taxable sales for each town, not on the tax due. Use tax is not subject to local option tax.

Which towns have local option tax is not always obvious from an address. The Department warns that local option jurisdictions follow municipal boundaries while USPS town names and ZIP codes do not, and it gives an example of two municipalities that share a ZIP code and a USPS town name. It points businesses to its Local Option Tax Finder to check delivery addresses. Items delivered to a P.O. Box are taxed based on the town the P.O. Box is in. Our Vermont sales tax calculator shows current rates by location.

Because local option tax must be filed electronically, any seller that ships into a participating town needs a myVTax account rather than the paper return.

Due dates and the weekend rule

Vermont returns are due on the 25th of the month after the reporting period, and you can see them alongside other states on our Vermont sales tax due dates page:

The Department's timely filing page says that when a due date falls on a weekend or a federal or state holiday, the due date is the next business day. Returns filed through myVTax are on time if received by midnight on the due date. A return mailed to the Department is considered on time if the Department receives it within three business days after the due date. The Department may ask you to prove the return was mailed by the due date.

Filing a zero return

You must file even if you had no sales. The Department's Sales and Use Tax fact sheet says to report and remit for every required filing due date even when no tax is owed, and the paper Form SUT-451 says returns must be filed even if no tax is due. The only exception the fact sheet names is authorized "occasional" filers, who file and pay only when they have tax to remit. The Department pages we reviewed do not say exactly how to enter a zero return in myVTax, so confirm the steps in the portal or with the Department.

Amending a return

To correct a filed return in myVTax, log in and use the button for amending returns. If you filed a paper return, submit the amended return with the word "Amended" marked at the top of the form. The Department pages we reviewed do not state a deadline for amending, so confirm timing with the Department.

Payment methods

• ACH debit (e-check): Free. Enter your bank routing and account numbers in myVTax. Payments are processed within one business day of submission, and you can schedule a payment for any day up to and including the due date.
• Credit card: Available in myVTax with a nonrefundable 3% fee. Credit card payments cannot be scheduled for a future date.
• Check or money order: Personal check, cashier's check, or money order, with your Business Tax Account number. A payment by check or money order is considered on time when the Department receives it within three business days after the due date.

Double-check the routing and account numbers before you submit. The Department warns that errors cause processing delays, and additional interest and penalties may accrue.

Penalties and interest for late payment

Taxes paid after the due date accrue interest and late payment penalties. The Department's interest and penalties page lists these rules:

• Late payment: For tax types other than the income taxes it lists separately, the penalty is 5% per month or part of a month the tax stays unpaid, up to a maximum of 25% of the unpaid tax.
• Late filing: The penalty for failing to file a return is 5% per month the return is not filed. Returns filed more than 60 days after the original due date are also assessed a $50 late filing penalty, even if no tax is owed, unless an extension has been filed.
• No stacking for nonpayment: The Department may assess a failure-to-file penalty in addition to a failure-to-pay penalty, but it says it will not assess multiple penalties for failing to pay.
• Interest: The underpayment rate for 2026 is 7.75% a year, set by the Commissioner of Taxes and reset each calendar year.

The Department also lists possible consequences of not paying, including liens, court action, bank levies, license revocation, and referral to a private collection agency. If you cannot pay in full, it says to contact the Department about payment plans. The penalty and interest page we reviewed does not describe a penalty waiver process for sales tax, so use the notice you receive for options.

Common mistakes to avoid

• Skipping zero returns. Every filing due date needs a return, even with no tax due.
• Missing local option tax. Sellers shipping into a participating town must collect the 1% and file electronically.
• Trusting a ZIP code. Two towns can share a ZIP code and USPS town name but have different local option rules.
• Filing on paper when you must e-file. Multiple locations, more than $100,000 remitted the prior year, or local option tax all require myVTax.
• Forgetting use tax. Purchases where no Vermont tax was charged belong on the use tax line.
• Counting only taxable sales toward nexus. All sales into Vermont count toward the $100,000 and 200-transaction thresholds.
• Choosing a credit card without the fee in mind. Credit card payments carry a 3% fee, and ACH debit is free.

If you receive a sales tax notice

A missed or late return often leads to a letter. Our Vermont sales tax notices guide explains what notices from the Vermont Department of Taxes mean, why businesses usually receive them, and what to do next. It also points to how to ask for penalty relief where the state publishes a process. Check the date on the notice, match it to your filing period, and follow the instructions on the notice itself.

More state filing guides

Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our state-by-state guide to filing sales tax online.

• How to file New York sales tax online
• How to file Massachusetts sales tax online
• How to file Connecticut sales tax online

Let Kintsugi file for you

If you sell in Vermont and other states, Kintsugi's sales tax filing software prepares and files returns on each state's assigned schedule and remits payment. Monitoring across every US state is free, so you know when you cross a threshold. Filing starts at $75 per filing, with no per-state subscription. See pricing, start free, or book a demo.

Frequently asked questions

Can I file Vermont sales tax online for free?

Yes. The Department describes myVTax as free. ACH debit payments are free too, and a nonrefundable 3% fee applies only to credit card payments.

What form do I use to file Vermont sales tax?

The Sales and Use Tax Return, Form SUT-451, filed through myVTax or on paper where paper filing is allowed. If you collect local option tax, you must file through myVTax.

When is Vermont sales tax due?

The 25th of the month after the reporting period. Monthly returns are due the 25th of the following month (23rd in February), and quarterly returns on April 25, July 25, October 25, and January 25. If the date falls on a weekend or holiday, the due date is the next business day.

Do I have to file if I had no sales?

Yes. Vermont requires a return for every filing due date even when no tax is owed, except for authorized occasional filers.

What is the economic nexus threshold in Vermont?

At least $100,000 in sales or 200 individual sales transactions into Vermont during a preceding 12-month period, counting taxable and nontaxable sales.

What if I miss the deadline?

File and pay as soon as possible. The late payment penalty is 5% per month up to 25%, plus interest at 7.75% for 2026, and a $50 penalty applies to returns filed more than 60 days late.

Sources

Checked September 29, 2026.

• Vermont Department of Taxes, Sales and Use Tax
• Vermont Department of Taxes, Sales and Use Tax: Frequently Asked Questions
• Vermont Department of Taxes, Sales and Use Tax: Getting Started
• Vermont Department of Taxes, Fact sheet FS-1017, Vermont Sales and Use Tax for Businesses
• Vermont Department of Taxes, Form SUT-451, Sales and Use Tax Return
• Vermont Department of Taxes, Form SUT-451 Instructions
• Vermont Department of Taxes, Timely Filing and Payments
• Vermont Department of Taxes, File and Pay
• Vermont Department of Taxes, How to Make a Payment in myVTax
• Vermont Department of Taxes, Interest and Penalties
• Vermont Department of Taxes, Interest Rates
• Vermont Department of Taxes, Local Option Tax Guidance for Businesses
• Vermont Department of Taxes, South Dakota v. Wayfair
• Vermont Department of Taxes, Sales Tax and Wayfair: Frequently Asked Questions