Form Sut-451 Instructions - Sales And Use Tax Return Page 2
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17FORM SUT-451 Line-by-Line Instructions
PART I - SALES AND USE TAXES
Line 1
Total Sales
Enter the total of all sales (taxable and nontaxable) of tangible personal property
for the reporting period. This includes rentals of tangible personal property, amusement charges,
fabrication charges, printing charges, digital downloads and telecommunication charges.
Line 2
Nontaxable Sales
Enter the amount of sales included in Line 1 which were exempt from Sales
and Use tax and for which no tax was collected.
Line 3
Taxable Sales Subtract Line 2 from Line 1.
Line 4a
Total State Sales Tax Due
Multiply the amount on Line 3 by the State Sales and Use Tax rate
shown on this line.
Line 4b
Total State Use Tax Due Enter the amount of tax due on purchases subject to Use Tax, such as
purchases made under a tax exemption but converted to a taxable use and purchases from vendors
not collecting the Vermont Sales Tax including vendors from outside the State of Vermont.
Line 4c
Total Local Option Tax Due
If applicable, enter the total amount from Part II, Lines 5-22.
Businesses making sales where customers take possession in a Local Option municipality and
businesses which deliver or ship into Local Option municipalities must complete Part II.
Line 4d
Total Tax Due Add Lines 4a, 4b, and 4c and enter the amount here.
PART II - LOCAL OPTION TAXES
Check our website for updates on new Local Option municipalities.
NOTE: Your form is preprinted with the names of the municipalities that have a Local Option Sales
Tax. If any additional municipalities enact Local Option Sales Tax, you will have to write in the
name when reporting Local Option Tax for these municipalities.
Lines 5-22
Municipality Column Enter the name of the Local Option municipality if it is not preprinted on
the form.
Lines 5-22
Tax Due Column
Multiply the taxable sales made in each Local Option municipality by 1.0%
and enter the resulting Local Option Tax due on the applicable line. Add Lines 5-22 and enter the
total Local Option Tax due for all municipalities on Line 4c above.
CONTACTING THE DEPARTMENT
E-mail:
tax.business@vermont.gov
Telephone:
(802) 828-2551 (7:45 a.m. - 4:30 p.m.)
Fax:
(802) 828-5787
Web Address:
Form SUT-451 Instructions
Page 2 of 2
Rev. 10/15
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