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Use tax for Vermont hotel operators


 Fall foliage in Stowe, Vermont.

Leaf-peeping is an art. Sensible people of all ages follow foliage reports the way star-struck teens follow their idols. In a short time, hordes of leaf peepers will travel to and through New England. Many will focus their energies on New Hampshire and Vermont.

Vermont hotel and motel operators owe use tax if they purchased taxable goods and didn't pay sales tax at the time of sale. Examples of taxable tangible personal property (TPP) include:

  • Cleaning supplies
  • Cosmetics (toiletries)
  • Decorative items
  • Flowers for common areas
  • Furniture and fixtures for guest rooms (dressers, lamps, mattresses, and televisions)
  • Items that become part of, or permanently affixed to, real property (air conditioners, cabinets, and ovens)
  • Items used in the renovation, remodeling or repair of rooms (paint and wallpaper)
  • Machinery and equipment used in offices/business centers (computers, printers, credit card machines)
  • Sundries (bath towels, coffee makers, ice buckets and soap)

Vermont use tax has the same rate and the same exemptions as Vermont sales tax. It’s due when sales tax is due. Additional information is available from the Vermont Department of Taxes.

Simplify business use tax compliance in all states with automated tax software. Learn more.

Photo credit.


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.