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Vermont Free Printable SU-452-rev3-07 for 2024 Vermont Vermont Use Tax Return

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Vermont Use Tax Return
SU-452-rev3-07

*094521100* Vermont Department of Taxes PO Box 547 Montpelier, VT 05601-0547 * 0 9 4 5 2 1 1 0 0 * Form VERMONT USE TAX RETURN SU-452 Buyers should use this form to report the 6% Vermont Use Tax due on all purchases of tangible personal property subject to Vermont Sales Tax for which the tax was not otherwise paid. Businesses registered to report Vermont Sales & Use tax must report the Use tax on Vermont Sales & Use Tax Return, Form SU-451. NOTE: Individuals making purchases for nonbusiness use may benefit by reporting the Use Tax on their Vermont Personal Income tax return. BUYER Social Security Number Federal ID Number, if applicable Individual Last Name First Name Initial Business Name, if applicable Mailing Address City or Town State Zip Code Check here if this is an INTERNATIONAL address SELLER Name (Individual or Business) Social Security or Federal ID Number Mailing Address City State ZIP TRADE-IN OR ALLOWABLE INSURANCE CREDIT - Attach a copy of the invoice or other supporting documentation. FOR ALL PROPERTY: A. Enter like kind trade-in credit allowed by the seller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A. , , . FOR BOATS AND SNOWMOBILES ONLY: B. Enter the amount received from the sale of another boat or snowmobile registered in your name if the sale was within three months prior to this purchase. See instructions. . . . . . . . . . . . . B. C. Insurance money received for a boat or snowmobile totally destroyed within three months prior to this purchase. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C. D. Insurance money received for a boat or snowmobile damaged within three months prior to this purchase. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D. Enter the allowable credit on Line 2 below , , , , , , . . . , , , , , , , . . . . CALCULATION OF USE TAX 1. Purchase price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Allowable credit from above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Taxable amount. Subtract Line 2 from Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Amount of Vermont Use Tax due. Multiply Line 3 by 6% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. SIGNATURE I certify that I have examined this return and to the best of my knowledge, it is true, correct, and complete. Signature of buyer Date Form SU-452 Rev. 5/09 *094521200* VERMONT USE TAX RETURN - Form SU-452, Side 2 * 0 9 4 5 2 1 2 0 0 * DESCRIPTION OF ITEM(S) PURCHASED (Attach list if necessary) __________________________________________________________________________________________ ____________________________________________________ Date of purchase ____________________ Month Day Year BOATS, SNOWMOBILES, OR AIRCRAFT ONLY Make _________________________________ Year __________ Model _______________________________________ Hull, vehicle, or tail identification number ___________________________________ INSTRUCTIONS WHO SHOULD USE THIS FORM? ALL OTHER PURCHASES  If the purchases reported do not involve boats or snowmobiles, mail this return, together with your check or money order to the Vermont Department of Taxes, PO Box 547, Montpelier VT 056010547. If you are reporting the tax on more than one item, attach a list of the items, identifying each as requested on the front of this form.  Buyers not required to file Vermont Sales & Use Tax returns (Form SU-451) should use this form to report the Vermont Use tax due on all purchases of tangible personal property for which a Vermont Sales Tax was due and not paid at purchase. Buyers should also use this form to report all purchases of boats and snowmobiles to facilitate registration. WHO SHOULD NOT USE THIS FORM?  This form is not to be used by persons who should report both Sales and Use taxes on form SU-451. WHEN IS A USE TAX DUE?   A Use tax is due if no sales tax was paid on purchases of tangible personal property used or stored in Vermont. Examples: Items ordered from catalogs, out-of-state purchases, publication subscriptions, boats, snowmobiles, and aircraft. Property purchased out-of-state, brought into Vermont, and used in a business is also subject to the Use tax. WHEN IS A USE TAX NOT DUE?     On local option tax. A Use tax is not due on any property if a Sales tax of at least 6% was paid legally to another state. Property purchased out-of-state and brought into Vermont by a nonresident for personal use is not subject to the Use tax. Persons owning real property in Vermont are not considered nonresidents. Casual sales (items purchased from someone other than a business or dealer) are also exempt. Nonmotorized boats less than 16 feet in length are an exempt casual sale. All other sales of boats, snowmobiles, and aircraft are subject to the Use tax. REGISTRATION OF BOATS AND SNOWMOBILES If you did not pay a Sales tax to a dealer when you bought your boat or snowmobile, mail this return, together with your check or money order for the registration fee, any potential title fee, and Use tax, to the Vermont Department of Motor Vehicles, 120 State Street, Montpelier, VT 05603. You must submit proof of payment (such as a purchase invoice, or an exemption from tax) before a registration certificate can be granted. Keep a photocopy of this tax return for your records. CREDITS You may be able to take one of four possible credits against the purchase price in order to arrive at the amount subject to Use tax: A Any like kind trade-in credit allowed by the seller. This credit applies to all property. B The amount received from the sale of a boat or snowmobile which was registered in your name. This credit applies to boats and snowmobiles only, and cannot exceed the book value. The sale must occur within three months before or after the purchase being reported on this return. If the sale has already occurred, enter the amount received, or the book value, on Line 2. If the sale occurs after the purchase reported on this return, you may apply to the Department of Taxes for a refund of tax already paid on this purchase. In either case, a photocopy of the sales invoice must be included when you file this return. C and D Insurance money received for a boat or snowmobile totally destroyed or damaged within three months prior to the purchase being reported on this return. You may not claim an insurance credit if the boat or snowmobile has been repaired and you are claiming a credit for sale or trade-in of the repaired item. The insurance credit applies only to boats and snowmobiles. FILING DEADLINE This tax return is due on or before the 20th day of the month following the purchase, or at the time of registering a boat, snowmobile, or aircraft, whichever is earlier. LATE FILING AND LATE PAYMENT CHARGES Any tax due and unpaid by the due date of this return will bear interest at the statutory rate, and a penalty of 5% per month, up to a maximum of 25%, may be assessed. Late filing may also result in the imposition of a $50.00 late filing fee. Please call Taxpayer Services Division of the Department of Taxes at (802) 828-2551 with any questions you may have.
Extracted from PDF file 2023-vermont-form-su-452.pdf, last modified May 2009

More about the Vermont Form SU-452 Sales Tax TY 2023

We last updated the Vermont Use Tax Return in February 2024, so this is the latest version of Form SU-452, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form SU-452 directly from TaxFormFinder. You can print other Vermont tax forms here.


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Other Vermont Sales Tax Forms:

TaxFormFinder has an additional 51 Vermont income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form F0003 Streamlined Sales Tax Exemption Certificate
Form S-3 Vermont Sales Tax Exemption Certificate for Purchases For Resale And By Exempt Organizations
Form SU-452 Vermont Use Tax Return
Form SUT-451 Sales and Use Tax Return

Download all VT tax forms View all 52 Vermont Income Tax Forms


Form Sources:

Vermont usually releases forms for the current tax year between January and April. We last updated Vermont Form SU-452 from the Department of Taxes in February 2024.

Show Sources >

About the Sales Tax

Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.

Historical Past-Year Versions of Vermont Form SU-452

We have a total of seven past-year versions of Form SU-452 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form SU-452

SU-452-rev3-07

2022 Form SU-452

SU-452-rev3-07

2021 Form SU-452

SU-452-rev3-07

2020 Form SU-452

SU-452-rev3-07

2019 Form SU-452

SU-452-rev3-07

2018 Form SU-452

SU-452-rev3-07

2017 Form SU-452

SU-452-rev3-07


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