Form S-1 - Vermont Application For Business Tax Account (Page 5 of 7) in pdf

PART 1 - Applicant Information

1A - Type Check the box for the type of business ownership.

Sole Proprietor is a business owned by an individual, a husband and wife, or civil union members.

VT State Government includes Vermont state agencies, municipalities, and public corporations.

Partnership includes all partnership forms. There is no separate category for general or limited partnership.

501(c)(3) organizations please include a copy of your designation from the Internal Revenue Service. If you have not received the

designation yet, include a copy of the organization’s articles of association and bylaws.

Other Government includes agencies, municipalities and public corporation from states territories or provinces other than Vermont.

1B - Name Print the name of the business.

Sole Proprietor the name of the person (or persons) who own the business.

Examples:

John Smith

Jack & Jill Hill

Business the name of the business as it appears in the legal document forming the business.

Examples:

ABC Corporation

Good Partnership

Smith & Smith LLC

Edward Esquire, PC

Government Entities the name of the agencies and department.

Examples:

US Interior Department of National Parks

State of Vermont Department of Forest & Parks

City of Montpelier, VT Department of Education

1C - Identification Numbers

Business entities, print your Federal Employer Identification Number (FEIN). Note: an employer, regardless of ownership type,

must have a FEIN.

Sole proprietorship, print the primary owner’s social security number. For husband and wife or civil union member owners, use

section 1F to provide the other individual’s name and social security number.

1D - Mailing Address Print the address where you want information mailed.

1E - Date authorized to do business in Vermont by Vermont Secretary of State This is the date of filing articles of association or

received authorization to do business in this state.

State of Incorporation Enter the state where the business filed articles of association.

1F - Business Principals with Fiscal Responsibility Print the title, Social Security Number, name and address of individuals who are

responsible for the fiscal aspects of the business. This may be partners, president, treasurer, comptroller, etc.

1G - Compliance Check Check the appropriate Yes or No box to indicate whether any business principal has been involved with a

compliance action by the Vermont Department of Taxes. If “Yes” is checked, include an explanation with the application.

PART 2 Sales and Use Tax

Start Date This is the date the business started in Vermont to make sales of items subject to sales tax or to make purchases subject to use

tax. It may not necessarily be the date the business started. For out-of-state businesses, the start date is the date Vermont business

started. Example: original business began July 1999 and sold services only. In March 2001, the business expanded to sell items

subject to sales tax. The start date will be March 1, 2001.

Business Operation Check the appropriate box to indicate when the business is open. This information determines when returns need

to be filed.

Year Round The business is open for business in all months of the year.

Occasional The business makes few sales in Vermont and generally does not have a permanent location. Example: out-of-state

artisans selling at a craft fair in Vermont; operators of carnival rides

Seasonal The business is open only during certain months of the year. Indicate the months of operation. Example: souvenir stand

May, June, July, August and September; cross country ski trails open December, January, February and March.

Estimate of Annual Vermont Sales and Use tax liability Check the box for the amount of Vermont tax you estimate you will owe

annually. This information is used as a guide to determine how often the Sales and Use tax return must be filed.

Name of Filing Service used Print the name of the filing service if you use one.

Physical Location of Business Print the street/road name, city/town and state where the business is located. This will be the address

licensed to make sales. For occasional businesses, indicate the locations you will be making sales in Vermont. For mobile vendors,

indicate “various.” Example: 109 State Street, Montpelier, VT.; craft sales Manchester, Essex

Note: For other than mobile vendors, each business location is required to have its own tax account and license.

Trade Name or Doing Business As (d/b/a) Name If you conduct business under a name other than indicated in Part 1B, print the name

Form S-1 - Vermont Application For Business Tax Account Page 5

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