Vermont Vermont Use Tax Return

Vermont Use Tax Return
SU-452-rev3-07
*094521100*

Vermont Department of Taxes
PO Box 547
Montpelier, VT 05601-0547

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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

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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

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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.