Vermont Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 25th day of the month (or February 23).
• Other: Quarterly (due by 25th of January, April, July and October), if preceding year's tax liability was over $500 but less than $2,500; effective January 1, 2001, quarterly, if 50 percent of preceding year's sales consisted of building materials sold to contractors to improve real estate on credit with payment terms allowing at least an average of 40 days to pay; annually (due by January 25), if preceding year's tax liability was $500 or less.
• Administration:
  Department of Taxes
  Business Tax Division
  P.O. Box 547
  Montpelier, VT 05601-0547
  Phone: 802-828-2551