Form S-1 - Vermont Application For Business Tax Account (Page 6 of 7) in pdf

here.

Example:

ABC Corporation doing business as Trader Tim

John Smith doing business as Best Lawn Mowing Service

Business Activity List the business activities with the primary business activity first. This information is used to make sure you have a

tax account for all necessary taxes and to send notices of tax changes.

Person to contact Print the name and contact information for someone the Department may call on questions about this tax account.

Mailing Address for Sales and Use Tax Account If you want just the Sales and Use tax returns, correspondence or other information

to go to an address different from the one in Part 1D, print here.

PART 3 Meals and Rooms Tax

Start Date This is the date the business started in Vermont to make sales of items subject to Meals and Rooms 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.

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

food vendor selling at a fair in Vermont

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

open May, June, July, August and September; concession at a ski area open December, January, February and March.

Estimate of Annual Vermont Meals and Rooms 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 Meals and Rooms 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.

food 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

here.

Example:

ABC Corporation doing business as Trader Tim

John Smith doing business as Hot Diggity Doggity Food Cart

Business Activity List the business activities with the primary business activity first. This information is used to make sure you have a

tax account for all necessary taxes and to send notices of tax changes.

Person to contact Print the name and contact information for someone the Department may call on questions about this tax account.

Mailing Address for Sales and Use Tax Account If you want just the Meals and Rooms tax returns, correspondence or other informa-

tion to go to an address different from the one in Part 1D, print here.

PART 4 Withholding Tax

Start Date This is the date the business started having payroll or making payments subject to Vermont income tax. It may not necessar-

ily be the date the business started. For out-of-state businesses, the start date of Vermont activity.

Estimate of Quarterly Vermont Withholding tax liability Check the box for the amount of Vermont tax you estimate you will owe

quarterly. This information is used as a guide to determine how often the Withholding tax return must be filed.

Note: Withholding of $9,000 or more per quarter are required to report and remit by electronic funds transfer (EFT). Please call

or write for instructions.

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.

Note: A business may elect to have a master withholding tax account or a tax account for each location.

Form S-1 - Vermont Application For Business Tax Account Page 6

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