Vermont Sales Tax Guide: Rate, Rules & Filing
The Vermont state sales tax rate is 6%; combined rates with local taxes range from 6% to 7%, most commonly 6% (as of September 2026).
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What is the sales tax rate in Vermont?
The Vermont state sales tax rate is 6%; combined rates with local taxes range from 6% to 7%, most commonly 6% (as of September 2026).
- State rate
- 6%
- Most common
- 6%
- Combined rates
- 6%–7%
- Rates as of
- September 2026
Most common is the combined rate found in the most ZIP codes. Source: Kintsugi's rate table, updated monthly. Official source: Vermont Department of Taxes — Local Option Tax.
Do I need a Vermont sales tax permit?
You need one once you have nexus in Vermont, from a physical presence or from sales. Vermont economic nexus is triggered when your sales into the state exceed $100,000 or 200 separate transactions during any preceding 12-month period. Nexus and registration rules
When is Vermont sales tax due?
Vermont assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 25th of the month following the reporting period (February returns are due the 23rd). Filing frequency and deadlines
Key Takeaways
Vermont's state sales tax rate is 6%, with a 1% local option tax in some towns for a combined 7% [1]. You have economic nexus once sales into Vermont exceed $100,000 or 200 separate transactions during any preceding 12-month period [2]. As of July 1, 2024, Vermont taxes prewritten software including SaaS, and it taxes specified digital products, while clothing and food for home consumption are exempt [3][4]. Appeal an assessment within 60 days [6].
What is taxable in Vermont?
SaaS
Taxable
Clothing
Exempt
Groceries
Exempt
Digital Goods
Taxable
What are the sales tax rates in Vermont?
Vermont levies a 6% state sales and use tax. Towns that adopt the 1% local option tax — including Burlington, South Burlington, and Killington — reach a 7% combined rate.
Component | Rate | Scope |
|---|---|---|
State | 6.00% | Statewide |
Local option | 1.00% | Adopting towns |
Combined | 6.00%–7.00% | Varies by location |
Most of Vermont is 6%; local-option towns like Burlington are 7%. To find the combined rate for a specific address, use our US sales tax calculator.
What are the sales tax rates by county in Vermont?
The combined rate is the 6% state rate plus any county, city and special district taxes. The range covers every ZIP code in the county, and the most common rate is the one found in the most of them. Select a column heading to sort, or look up an exact address with the sales tax calculator.
Rates as of 9 counties with a local tax
| Addison County | 6%–7% | 6% | 6 |
|---|---|---|---|
| Bennington County | 6%–7% | 6% | 6 |
| Chittenden County | 6%–7% | 7% | 8 |
| Franklin County | 6%–7% | 6% | 5 |
| Lamoille County | 6%–7% | 6% | 4 |
| Rutland County | 6%–7% | 6% | 11 |
| Washington County | 6%–7% | 7% | 10 |
| Windham County | 6%–7% | 6% | 9 |
| Windsor County | 6%–7% | 6% | 16 |
The other 5 counties have no county or city sales tax, so the 6% state rate applies there. Places are the post-office towns of the ZIP codes, so a large city can count more than once. A ZIP code can cross a city or district line, so confirm the rate for the exact address. Source: Kintsugi's rate table, updated monthly from state and local rate data.
What is the sales tax registration and nexus threshold in Vermont?
Vermont economic nexus is triggered when your sales into the state exceed $100,000 or 200 separate transactions during any preceding 12-month period. Either threshold creates an obligation. Physical presence creates nexus immediately.
What is the marketplace facilitator law in Vermont?
Vermont's marketplace-facilitator statute (32 V.S.A. § 9713), added in 2019, took effect June 1, 2019 and requires a facilitator to collect and remit Vermont sales tax on retail sales that marketplace sellers make through its marketplace. A facilitator falls within the collection-duty definition once it has facilitated $100,000 in sales or 200 individual transactions to Vermont destinations in the 12-month period preceding the relevant monthly tax period. The facilitator must certify to sellers that it will collect and remit tax on taxable marketplace items, and a seller that accepts that certification in good faith may exclude those facilitated sales from its own vendor collection obligation.[8]
What are the sales tax filing frequencies and deadlines in Vermont?
Vermont assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 25th of the month following the reporting period (February returns are due the 23rd). Weekend and holiday due dates move to the next business day. For the portal, return, and step-by-step, see our guide to filing Vermont sales tax online.
What is exempt from sales tax in Vermont?
Vermont exempts groceries, prescription drugs, and clothing. As of July 1, 2024, Vermont taxes prewritten software regardless of how it is delivered or accessed, so SaaS is now taxable.
How do resale and exemption certificates work in Vermont?
Vermont buyers give the seller Form S-3 (Resale and Exempt Organizations Certificate) to buy for resale or another exemption; the buyer must hold a Vermont sales and use tax account [5]. The seller obtains it at or before the sale, or within 90 days, and keeps it for three years [5].
For the official form, multistate certificate rules and expiry, see the Vermont resale certificate guide.
What are the sales tax penalties in Vermont?
Late filing or payment carries a penalty of 5% of the tax due per month, up to a 25% maximum, plus interest from the due date. Our Vermont filing guide lists late filing penalties, interest, and what to do if you missed a return.
How do sales tax audits and appeals work in Vermont?
You must request an appeal in writing within 60 days of a notice of assessment or the liability becomes final [6]. The Department reviews the appeal before any further appeal to the courts [6].
Sources
[1] Vermont Department of Taxes — Local Option Tax (6% state, 1% local)
[2] Vermont Department of Taxes — Wayfair FAQs (economic nexus)
[3] Vermont Department of Taxes — Prewritten Computer Software (SaaS taxable from July 2024, digital)
[4] Vermont Department of Taxes — What Is Taxable and Exempt (clothing and food)
[5] Vermont Department of Taxes — Form S-3 (Resale Certificate)
Verified July 2026 against Vermont Department of Taxes published guidance.
More Vermont sales tax topics
Guides and tools for specific Vermont sales tax questions.
- Vermont sales tax calculator
- Vermont sales tax exemptions
- Vermont resale certificate
- How to file Vermont sales tax
- Vermont sales tax due dates
- Vermont sales tax on clothing
- Vermont SaaS sales tax
- Vermont rate changes, October 2026
- Vermont late filing penalties compared with other states
- Vermont sales tax notices explained
Frequently Asked Questions
US Sales Tax Calculator
Results
Enter a ZIP code to see its combined state, county, city and district rate.
Calculate tax on a sale
Look up a rate, then enter an amount to see the tax and total.
This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).